The government has given the Seed Enterprise Investment Scheme (SEIS) a new lease on life.
From April 2023, companies will be able to raise up to £250,000 of SEIS investment, a two-thirds increase. To enable more companies to use SEIS, the gross asset limit will be increased to £350,000 and the age limit from two to three years. To support these increases, the individual annual investor limit of £100,000 will be doubled to £200,000.
As we go to press, the government has just undertaken the third fiscal statement in as many months, against a backdrop of rising inflation and economic recession. The Autumn statement 2022 has laid out a balanced path to support the economy and return to growth.
As illustrated in this industry update of SEIS, government support for the increasingly useful tax-advantaged scheme has remained remarkably constant throughout the tumultuous period that saw three prime ministers and as many chancellors and budgets.

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