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What are the qualifying criterias for a company to apply for SEIS/EIS ?

  EIS
SEIS
Company type
Unquoted or AIM listed
Unquoted
Gross assets
£15 million or less before EIS share issue
£200,000 or less before SEIS share issue
Employees
Fewer than 250 full time employees
Fewer than 25 full time employees
Maximum raise
£5 million via EIS (in 12 month period)
£150,000 (life-time limit)
Excluded company activity
•Dealing in land, commodities, securities or other financial instruments
•Property development
•Leasing/lending/banking/
insurance
•Dealing in land, commodities, securities or other financial instruments
•Property development
•Leasing/lending/banking/
insurance

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