To ask Mr Chancellor of the Exchequer, whether his Department has assessed the effectiveness of the (a) Enterprise Investment Scheme and (b) Seed Enterprise Investment Scheme.
16 November 2017
HM Revenue and Customs have previously commissioned studies into the use and impact of the Enterprise Investment Scheme (EIS). These were published in April 2008 and February 2016 respectively. Details can be found at:
Seed EIS, introduced in 2012, was not included in the studies. Both these reliefs are currently being considered as part of the Patient Capital Review, the consultation for which was published in August.