---
title: "Autumn Statement - New \"Seed Enterprise Investment Scheme\" (SEIS)"
description: "Autumn Statement - New \"Seed Enterprise Investment Scheme\" (SEIS)"
---

[Tax Advisory Partnership - Blog ](https://blog.taxadvisorypartnership.com)

# [Autumn Statement - New "Seed Enterprise Investment Scheme" (SEIS)](https://blog.taxadvisorypartnership.com/blog/current-affairs/tax-news-autumn-statement-new-seed-enterprise-investment-scheme-seis)

 Written by [Tax Advisory Partnership](https://blog.taxadvisorypartnership.com/author/tax-advisory-partnership) | Nov 30, 2011 12:00:00 AM

 Inevitably, the main focus of the Chancellor's Autumn Statement was the state of the UK's finances and the outlook for future growth.

The most interesting announcement from a tax perspective was the proposed relief for investments via a new "Seed Enterprise Investment Scheme" (SEIS) which is intended to give UK business a much needed jump-start.

Fine details of the new scheme are yet to be announced, but the headlines are:

- From the start of the next tax year, an individual will be able to invest up to £100k as seed capital in a "qualifying" company and generate a 50% rebate (regardless of whether or not the investor is a 50% taxpayer).
- For the 2012/13 tax year only, the individual investor will also enjoy an exemption from tax on capital gains of up to £100k invested in via the SEIS programme.
- From the company's perspective, the maximum fund raise under the SEIS plan will be £150,000.

In other welcome news, the Chancellor acknowledged the challenges that small businesses are facing in terms of raising finance. It was pleasing to see some helpful relaxations to the current [Enterprise Investment Scheme](https://blog.taxadvisorypartnership.com/advisory-services/tax-efficient-investments/?hsLang=en) ([EIS](https://blog.taxadvisorypartnership.com/advisory-services/tax-efficient-investments/?hsLang=en)) which may help the flow of “investor angel” funds to companies looking to expand. There was also the promise of simplifying and refocusing the existing [EIS](https://blog.taxadvisorypartnership.com/advisory-services/tax-efficient-investments/?hsLang=en) and Venture Capital Trust schemes which, again, augurs well for the future.

The SEIS proposals are in addition to the enhancements already announced in respect of [EIS](https://blog.taxadvisorypartnership.com/advisory-services/tax-efficient-investments/?hsLang=en), as detailed in our earlier [blog](https://blog.taxadvisorypartnership.com/blog/current-affairs/eis-ec-approval-boost-uk-business-entrepreneurship-tax-relief/?hsLang=en).

Please [ contact us](https://blog.taxadvisorypartnership.com/contact/#map) for further details or to discuss the impact of the Autumn Statements with one of our advisors.

[View full post](https://blog.taxadvisorypartnership.com/blog/current-affairs/tax-news-autumn-statement-new-seed-enterprise-investment-scheme-seis)

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