SEIS/EIS: Eligibility criteria

To be eligible for support under SEIS/EIS, businesses must meet the requirements to avail of the SEIS/EIS schemes (as set out in the links on the homepage).

These include but are not limited to:

• Be a Limited Company, registered on the island of Ireland.
  
• Have or intend to establish a permanent establishment in the UK (If your business is registered in Ireland).
• Have been trading (first commercial trade/sale) for less than 7 years.
  
• Be conducting a qualifying trade.
  
• Be planning to spend the investment on a qualifying trade.
  

Non-UK companies can avail of the SEIS and EIS schemes if they meet the criteria set out by HMRC to qualify and importantly have a permanent establishment in the UK. A company will need to have a fixed place of business in the UK, through which its business is wholly or partly carried on. In certain circumstances, having an agent in the UK will meet this requirement.