What trades are excluded?

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What trades are excluded?

EIS for companies


Businesses that conduct certain trades are not eligible for raising capital via EIS


Most company trades qualify for the Enterprise Investment Scheme, including any research and development which leads to a qualifying trade. But a company may not qualify if most of its trade includes:

  • coal or steel production
  • farming or market gardening
  • leasing activities
  • legal or financial services
  • property development
  • running a hotel
  • running a nursing home
  • generation of electricity, heat, gas or fuel


More information:

How can we raise money via EIS?

Step by Step Guide

What can EIS money be used for?

Does my company qualify for EIS?

What is EIS?

How much can we raise?

Do we have to be a UK company?

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PLEASE NOTE:

To qualify for EIS relief, investors must be UK resident for tax purposes (or have UK tax liabilities) and subscribe cash for new shares in qualifying companies. Tax treatment is dependent on individual circumstances and may be subject to change. This content is written in general terms and you are strongly recommended to seek specific advice before taking any action based on the information it contains. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this content. It is also important to realise that investing in small companies always carries risks, including the loss of capital, illiquidity (the inability to sell assets quickly or without substantial loss in value), lack of dividends and share dilution. Investments should still be made as part of a diversified portfolio.