Enterprise Investment Scheme
Commons · Question 120456 · Tabled 12 Mar 2026 · Treasury · Official record
Answered 19 Mar 2026
Question
Asked by Scott Arthur
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of tax relief claimed under the Enterprise Investment Scheme being withdrawn several years after the investment was made on investor confidence.
Answer
Answered by Dan Tomlinson, 19 Mar 2026
The Enterprise Investment Scheme provides tax relief where the statutory conditions of that scheme are met. HM Revenue and Customs applies the legislation to the facts of each case, including after an investment has been made. It is for investors to consi...