Summary
Key tool for angel-backed SME rounds
About this programme
Risk capital for trading activities, RD&I, expansion Eligible: SMEs (qualifying companies) raising risk equity from individual investors Application route: Investor claims via Revenue Match / intervention: Investor income tax relief 35–50% Notes: Reformed by Finance Act 2021/2023; aligned with EU GBER risk finance.
Eligibility
SMEs (qualifying companies) raising risk equity from individual investors
Tags
Stage
startup
Needs
Startup fundraisingEquityEquitytax