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Stephen Slater Incentives & Financial Services 1 Employment and Investment Incentive
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Employment Investment Incentive (EII) The Employment Investment Incentive (EII) is a tax relief incentive scheme that provides tax relief for investment in certain corporate trades. Help small/medium enterprises(SMEs) attract investment Encourage SMEs to employ more people
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EII A third party investor makes an investment into a qualifying company for eligible shares. A qualifying company must use the funds raised on relevant trading activates or qualifying research and development and for the creation and maintenance of employment.
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EII The Relief Relief under EII is allowed initially at 30/41 or up to 30% of the investment If certain conditions are met it after the three year holding period A further 11/41 or 11% is allowed
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EII Investment Limits Maximum investment €10,000,000 for the lifetime of the company Maximum in any 12 month period €2,500,000 Minimum individual investment is €250 per annum Maximum individual investment €150,000 per annum
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EII The Process Step 1: EII Outline approval (optional) Step 2: Find investors Step 3: Company secretary fills in form EII 1 Step 4: Revenue issue form EII 2 and EII 3
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EII The Process Step 5: Company secretary fills in part one of EII 3 and gives it to investors Step 6: Investors contact their local district to organise refund
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EII More information is available on leaflet IT55 available on our website www.revenue.iewww.revenue.ie Forms EII outline and EII1 are available on our website www.revenue.iewww.revenue.ie Quieries to eiiadmin@revenue.ieeiiadmin@revenue.ie or by telephone 01-7024107
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Stephen Slater Incentives & Financial Services 1 Employment and Investment Incentive
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