The Comparison: VCT vs EIS vs SEIS

CTs, EIS and SEIS are often grouped together, but they work very differently, and the gap widened on 6 April 2026.

VCT income tax relief fell from 30% to 20% for new subscriptions. At the same time, higher company limits have opened EIS and VCT eligibility to more established scale-ups.

Our guide gives you a practical, side-by-side breakdown of all three.

Why Download the Guide?

You’ll discover:

• The key numbers for each scheme in a 30-second summary
• A side-by-side comparison of relief, limits, holding periods, dividends, CGT and liquidity
• The key watch-outs for VCT, EIS and SEIS investors
• What changed on 6 April 2026, and why it matters
• Quick answers to the questions clients ask most

And, most importantly, which scheme fits which investor goal.

If You’re Asking Any of These Questions… This Guide Is for You

• Now VCT relief is 20%, how do VCTs compare with EIS and SEIS?
• Which schemes offer loss relief?
• Can I carry back income tax relief to the previous tax year?
• How liquid is a “listed” VCT in practice?

If any of these come up in your planning conversations, the guide gives you the answers in one place.