Written Question·Treasury·UIN 120456
Enterprise Investment Scheme
Tabled: 12 March 2026
Answered: 19 March 2026
Question
Dr Scott Arthur
Labour — Edinburgh South West
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of tax relief claimed under the Enterprise Investment Scheme being withdrawn several years after the investment was made on investor confidence.
Answer
Dan TomlinsonThe Enterprise Investment Scheme provides tax relief where the statutory conditions of that scheme are met. HM Revenue and Customs applies the legislation to the facts of each case, including after an investment has been made. It is for investors to consi...
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