The Enterprise Investment Scheme (EIS) is a UK government scheme that aims to help growing companies raise finance by giving a range of tax relief to investors who purchase new shares in those companies.
Investors can commit up to £1 million per year into EIS-qualifying businesses (and up to £2 million if at least £1 million of that is invested in knowledge-intensive companies), and receive a variety of tax benefits, including up to 30% income tax relief, zero Capital Gains Tax, loss relief and Inheritance Tax benefits.