Guinness Ventures says Budget 2026 simplifies EIS, SEIS and VCTs without changing headline tax reliefs

• Guinness Ventures said Budget 2026 simplifies EIS, SEIS and VCT operations without changing headline upfront income-tax relief rates.
• Exceeding an EIS investment limit will no longer automatically eliminate all tax relief; one investor’s late payment will not affect others’ relief.
• SEIS investment will be permitted on the same day as EIS or VCT investment.
• Most changes apply to share issues from April 6, 2027; VCT withdrawal calculations cover relevant disposals of shares issued from April 6, 2026.
• VCT income-tax relief withdrawals will use the rate applicable when shares were issued, reducing uncertainty over repayment calculations.

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