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22 October 2025
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Tax Tables
Income Tax Rates
Tax Tables
Income Tax Allowances, Reliefs and Credits
Investment reliefs |
2025/26 |
2024/25 |
2023/24 |
|
Enterprise Investment Scheme (EIS) |
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| Rate | 30% | 30% | 30% | |
| Maximum investment (£2m for investments in knowledge intensive businesses) | £1,000,000 | £1,000,000 | £1,000,000 | |
| Capital gains re-investment | Unlimited | Unlimited | Unlimited | |
Seed Enterprise Investment Scheme (SEIS) |
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| Rate | 50% | 50% | 50% | |
| Maximum investment | £200,000 | £200,000 | £100,000 | |
| Re-investment exemption | 50% | 50% | 50% | |
Venture Capital Trusts (VCT) |
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| Rate | 30% | 30% | 30% | |
| Maximum investment | £200,000 | £200,000 | £200,000 | |
Community Investment Tax Relief (CITR) |
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| Rate | 25% | 25% | 25% | |
| Maximum investment | Unlimited | Unlimited | Unlimited | |
| Capital gains re-investment | Unlimited | Unlimited | Unlimited | |
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