The Employment and Investment Incentive Scheme (“EII Scheme”) is a tax relief incentive scheme, (previously the Business Expansion Scheme (BES)) which provides all-income tax relief to Qualifying Investors for investments in certain qualifying small and medium sized trading companies (“SMEs”)*.
The EII Scheme offers one of the few remaining income tax reliefs and is one of the few sources of total income relief (which includes, for example rental income).
Exceptions apply, for more information please refer to the Prospectus under the section “Relevant Trading Activities” on page 31.
Our EII Scheme Funds can offer a range of benefits to both investors and companies seeking investment. To find out more, click on the following