The Davy EII Tax Relief Fund 2018

12 December 2018

What is the Employment and Investment Incentive Scheme? 

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 tax relief (which includes, for example, rental income).

*Exceptions apply. For more information, please refer to the section headed “Relevant Trading Activities” on page 31.

The 2018 Davy EIIS Fund (The "Fund")

The 2018 Davy EIIS Fund will be managed by BES Management DAC which is a joint venture between BDO and J&E Davy and is Ireland’s longest running BES/EII Scheme manager.

Key characteristics of BES Management DAC:

- Successfully raised seven EII Scheme Funds over the past seven years;

- Previously raised 19 BES Funds over the past 23 years;

- Raised over €175 million which is invested in over 169 Irish companies; and

- Funds are managed by a professional and experienced management team.

Download the Prospectus