Tax Incentive Schemes for Businesses



The Revenue Commissioners operate two tax relief incentive schemes for businesses:-

The Seed Capital Scheme (SCS)

This scheme allows for promoters of qualifying businesses to claim back their individual income tax for the previous five years on the amounts subscribed by that individulal in a qualifying company, where the individual is a full time employee or full time Director of the company.  The tax relief is given for the year in which the investment is made.

Further Details of the Seed Capital Scheme can be found here
Please take the time to read this document carefully.

The Business Expansion Scheme (BES)

This scheme allows individual investors in a qualifying business to obtain income tax relief on investments in each tax year. There is no tax advantage for the company in receipt of the BES, but securing this funding may enhance their ability to attract other external funding.

Further Details of the Business Expansion Scheme can be found here
Please take the time to read this document carefully.

The role of CEBs as Certifying Bodies for SCS & BES

County & City Enterprise Boards (CEBs) have a responsibility for certifying certain client companies as qualifying trades/companies in respect of Seed Capital Schemes (SCS) and Business Expansion Schemes (BES). In order for our Board to evaluate a company’s eligibility for either scheme, we ask that they send us a business plan/proposal for review.

Call us on (01) 494 8400 with any queries.

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