Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the withdrawal of previously granted Enterprise Investment Scheme relief on investor confidence.

This Government is focused on making the UK the best place to start and scale a business. That’s why at Budget 2025 we announced the doubling of investment limits and gross asset thresholds for the Enterprise Investment Scheme (EIS) and Venture Capital Trust Schemes and expanded eligibility for the Enterprise Management Incentive Scheme.

In respect of EIS, HMRC applies the legislation to the facts of each case, including after and investment is made.