Scheme Title Description Available to Start-up Fund Contact Fund Email Web page
Pre Seed Fund The purpose of the Pre-Seed Start Fund is to accelerate the growth of early-stage start-up companies that have the capacity and ambition to succeed in global markets. Start-up Enterprise Ireland Enterprise Ireland – Pre-Seed Fund
HPSU Fund HPSUs are start-up businesses with the potential to develop an innovative product or service for sale on international markets and the potential to create 10 jobs and €1m in sales within 3 years of starting up. Start-up Enterprise Ireland Enterprise Ireland HPSU Fund
Priming Grant A Priming Grant is a business start-up grant, available to micro enterprises within the first 18 months of start-up. Start-up You Local Enterprise Office Priming Grant
Business Advice Clinics A confidential meeting with a Business Advisor  providing general advice and details on the various supports available, as well as signposting to other Government supports and possibilities to be involved in the LEO network’s flagship events. Start-up Your Local Enterprise Office Louth LEO Business Advice Clinics
Business Expansion Grant This grant is to help support domestically traded manufacturing and service businesses with the potential to trade internationally. Capital items,
Salary costs, Consultancy/Innovation/Marketing costs
General overhead costs
Start-up Your Local Enterprise Office Business Expansion Grant
Intellectual Property Office of Ireland Grants The Ideas Powered for Business SME Fund is a grant scheme designed to help EU small and medium-sized enterprises (SMEs) obtain intellectual property (IP) rights. The SME Fund is a European Commission initiative implemented by the European Union Intellectual Property Office (EUIPO) and national IP Offices to financially support European small and medium-sized enterprises (SMEs). Start-up Intellectual Property Office of Ireland
Startup Relief for Entrepreneurs (SURE) Startup Refunds for Entrepreneurs (SURE) is a tax relief incentive scheme. It allows entrepreneurs to claim an income tax refund of up to 41% of the capital they invest in starting a company. Start-up Your Local Tax Office
Tax Relief for new start-up companies A tax relief from Corporation Tax can be available for new start-up companies who have a corporate tax liability of less than €40,000, subject to certain conditions being met. Start-up Your Local Tax Office Tax Relief for Start Up Companies
Research & Development Tax Credits A tax relief from Corporation Tax can be available for companies engaged in high value add Research & Development (‘R&D’) activities. The R&D Tax Credit gives a company a 25% tax credit for their expenditure on qualifying R&D in a given year. Start-up Your Local Tax Office Research & Development Credits
Revenue Guide for Starting a business Information about the tax and customs implications of starting a business, paying your tax and the initiatives available for start-up businesses. Start-up Revenue
Seed and Venture Capital Scheme The Seed & Venture Capital Scheme (2019-2024) is aimed to stimulate job creation and support the funding requirements of early-stage innovative Irish companies with global ambitions. Start-up Banking Relationship & Growth Capital Department
HPSU Feasibility Study Grant This Study Grant assists a new start-up company or individual entrepreneur to investigate the viability of a new export orientated business or proposition. Start-up Development Advisor or Regional Office
Innovative HPSU Fund Enterprise Ireland offers equity investment to high potential start-up (HPSU) clients, on a co-funded basis to support the implementation of company business plans. Start-up Development Advisor or Regional Office
Mentor Grant This Enterprise Ireland grant can be used to support the cost of mentor assignment for high potential start-up (HPSU) clients. Development Advisor or Regional Office
Innovation Voucher This voucher provides funding towards collaborating with registered college or knowledge provider to explore a business opportunity or technical problem. Start-up Development Advisor or Regional Office innovationvouchers@enterprise-Ireland.Com
New Frontiers Entrepreneur Development Programme New Frontiers is the national programme designed to develop entrepreneurs, delivered on behalf of Enterprise Ireland by Institutes of Technology and Universities. Start-up Development Advisor or Regional Office
Microfinance LEO Loan Loans are provided from €2,000 up to €25,000, from 3 to 5 years, with flexibility on repayment terms and a reduced interest rate for LEO clients. Start-up Your Local Enterprise Office
Feasibility Study Grant These grants are designed to assist with researching market demand for a product or service and examining its sustainability. Start-up Your Local Enterprise Office
Mentoring The Mentor Programme is designed to match up the knowledge, skills, insights and entrepreneurial capability of experienced business practitioners with small business owner/ managers who need practical and strategic advice and guidance. Start-up Your Local Enterprise Office
Ireland’s Best Young Entrepreneur Competition IBYE is a competition for young entrepreneurs aged 35 or under with an idea for a start-up or existing business. Start-up Your Local Enterprise Office
Skillnet Learning Networks Join a Skillnet Learning Network to benefit from high quality training that is subsidised, relevant to your sector or region, and delivered at a time and in a location that suits your business. Start-up Skillnet Ireland
MentorsWork The MentorsWork 12-week business-support programme is free to SMEs nationwide and is designed to provide the skills and supports to help business owner-managers and leaders sustain and improve their business. MentorsWork comprises of an integrated approach of mentoring, masterclasses and workshops, and a first-of-its kind self-assessment tool to identify the competencies impacting your business. MentorsWork is brought to you in partnership between Skillnet Ireland, SFA, Ibec, SCBI and Microfinance Ireland Start-up Liz Thomas
Accelerated Capital Allowances This Allowance is a tax incentive for companies paying corporation tax and aims to encourage investment in energy efficient equipment. For the latest information on SEAI Programmes and business supports, visit Start-up Sustainable Energy Authority of Ireland Head Office
The Right Course Give your staff training to develop new skills. Details on how to avail of Skills to Advance, Mentorworks, Skillnet Ireland, SME Mentoring, Supports to take on an Apprentice, Adapting to Climate Change, Linking Enterprise with Education and Training Sector The Right Course –
Mapping of the Support Environment for entrepreneurs A listing of both State and non-State supports for entrepreneurs. Contains hundreds of listings including co-working space, accelerators, and networking opportunities Start-up SME & Entrepreneurship Policy Unit
Intertrade Ireland
Variety of supports for business to grow by expanding trade across the island of Ireland Start-up InterTrade Ireland Funding Supports
Dublin BIC Investor Ready Programme (Advisory Support) Dublin BIC provides investor-ready business plan support to select entrepreneurial companies in internationally traded businesses, focused at start-up and early growth stage companies. Start-up Dublin BIC
Business Angel Funding Dublin BIC, in partnership with the Irish BICs, manages the Halo Business Angel Network (HBAN) which matches private investors with pre-screened investment opportunities Start-up Halo Business Angel Network office
Access to EU Programmes,  EU Finance  and EU Markets The Enterprise Europe Network assists SMEs who are looking for EU Programmes and Supports. The Network organises international brokerage events and provides a central database for SMEs to offer, or search for, business opportunities, technology transfer and licensing deals in the EU and in many other countries. Start-up Maria Gavin
Foodworks An inter-agency accelerator programme to help develop scaleable and export driven High Potential Start Ups (HPSU) in the agri-food sector. Start-up Foodworks
Relief for investment in corporate trades for individuals For shares issued on, or after, 1 January 2019

Once you make an investment in a company, the company will provide a ‘Statement of qualification’ to you. This is a statement noting that the company complies with all of the necessary company conditions.

Claiming Tax Relief on Share
The IP Start Grant This grant supports companies to obtain external expert IP advisory and support services to address immediate IP issues. For example, prior-art research in support of an RD&I Technical Feasibility study, IP Audit, drafting and filing a patent, registering a trademark etc. Start-up
Trading Online Voucher Scheme The Trading Online Voucher is a financial incentive of up to €2,500  that is subject to matched funding. Only one voucher per business is permitted. The scheme is open to businesses that have been trading for at least 12 months, employ 10 people or less and have a turnover of less than €2m per annum. Other eligibility criteria apply.  Contact your  LEO for more information. Your Local Enterprise Office Trading Online Voucher
Start Your Own Business Programme This program is for people who have a business idea and want to assess its viability and decide whether to proceed. Start-up Your Local Enterprise Office
Accelerate Management Development Programme This program provides business owners/managers with the management, leadership, business skills and knowledge to achieve sustainability and growth in their business. Your Local Enterprise Office
Networking There are a series of networks where you’ll get expert advice from guest speakers, share experiences with other entrepreneurs and build contacts. Start-up Your Local Enterprise Office
Technical Assistance for Micro Exporters’ Grant Part-funding of costs that can be incurred in investigating and researching export markets, e.g. exhibiting at Trade Fairs, preparing marketing material and developing websites specifically targeting overseas markets Start-up Local Enterprise Office
Various VAT measures to reduce burden on SMEs <p>A number of VAT measures facilitate small businesses including:</p><p>a) cash accounting for SMEs earning up to €2 million per annum</p><p>b) retention of 9% VAT rate for tourism services</p><p>c) VAT exemption or reduced VAT filing for businesses with low turnover.</p> Start-up Your Local Tax Office
Sustainable Energy Research & Development and Demonstration Programme This Development & Demonstration Programme is open to receive proposals that further the technical development and/or improve the policy environment. The aim of this Programme is to increase the development in renewable energy and low carbon technologies. For the latest information on SEAI Programmes and business supports, visit Start-up
SME Energy Programme The SEAIs SME Energy Programme offers free impartial advice and training courses that help SMEs learn how they can reduce their energy costs and improve their energy management. Included in these programmes are a range of information guides, tools and one-to-one advice and mentoring. For the latest information on SEAI programmes and business supports, visit Sustainable Energy Authority of Ireland Head Office
LEAN for Micro LEAN for Micro is available to Local Enterprise Office clients to help build resilience within small companies. Businesses can avail of consultancy support with a LEAN Expert or help to implement new remote working and physical distancing guidelines. Contact your Local Enterprise Office for further details. Start-up Enterprise Information Centre Lean for Micro
E-Merge programme The E-Merge programme provides €2,800 consultancy support to help cross-border businesses develop online sales and eCommerce solutions. Start-up Enterprise Information Centre
Mentoring Many Local Development Companies can provide mentoring to clients who are setting up new businesses. Contact your Local Development Company for more information. Start-up You Local Development Company
Microfinance loan Small loans through the Government’s Microenterprise Loan Fund to microenterprises . The purpose of the fund is to help start ups and established businesses to start up a small business or expand your existing business. Start-up Loan Advisor
Credit Guarantee Scheme The purpose of the CGS is to encourage additional lending to SMEs by offering a partial Government guarantee (currently 80%) to banks against losses on qualifying loans to eligible SMEs.  It is targeted towards companies who are unable to access credit because of inadequate collateral, the market, sector or technology is perceived by lenders as higher risk, or there is a need for re-financing caused by the exit of the SME’s lender from the Irish market Start-up Credit Guarantee Scheme
Shop Front Improvement Scheme In many areas Local Authorities provide a Shop Front Improvement scheme for Retail Premises. Contact your Local Authority for more details. Start-up Your Local Authority
Tourism supports There are a range of supports that boost tourism to the area. Contact your local County Council for more detailed information. Start-up Your Local Authority
Rates Incentive Scheme Local Authorities operate rates incentive schemes to encourage occupation of vacant commercial properties around the area. Contact them your Local Authority for more information. Start-up Your Local Authority Louth Rates Incentive Scheme
Jobs Plus Jobs Plus is an incentive to encourage and reward employers who offer employment opportunities to the long term unemployed. Grants of €7,500 and €10,000 are available subject to eligibility criterial. Start-up Employment Supports Services
Enterprise & Innovation Workshops Tailored, focused workshops on key elements of production, design, costing & pricing and e-commerce Start-up Emer Ferran
Design & Product Mentoring 1-to-1 mentoring in areas such as design, production, branding, export and PR Start-up Emer Ferran
Innovation Partnership This Programme provides financial support to companies who engage in collaborative research projects with Irish universities or IOTs. Start-up Declan McGee or Cormac Cantwell
Food Business Start-up Advice <p>The FSAI provides assistance to start-up and existing food businesses through an Advice-line, website, publications and regular seminars.</p><p> This includes information on steps required in setting up a food business, food legislation that may apply and advice on labelling requirements.</p> Start-up Information Section
Acumen Acumen is a sales & marketing programme to help SMEs grow their business on an all-island basis by targeting new cross-border markets. Funding is available for market research or hiring sales staff. Nicola Clarke
Innovation Boost Innovation Boost is InterTradeIreland all-island technology transfer programme, which partners companies North and South with a third-level institution providing them with the specialist expertise of a high caliber graduate working directly in the organisation to deliver a new product or process improvement project. Janet Toal
Trade Accelerator Vouchers These vouchers provide financial support towards professional advice such as financial and legal. These vouchers can also be used for market research to scope potential business in opposite jurisdiction. Roisin Keenan
Elevate Elevate helps with your sales development, in particular it provides up to €6,000 worth of consultancy time to help identify cross-border markets/customers across the island and win new business. Start-up Roisin Keenan
Funding Advisory Services Funding advice for Early Stage Companies and Established Businesses.  Funding for Growth Advisory Clinics where SMEs have the opportunity to meet with a corporate finance expert to advise on their funding requirements and consider how new funding can help their business grow. Shane O’Hanlon
Food Start Up Supports
The Food Academy Start Programme is for those looking to develop and grow small-scale food and drink production businesses. The programme is delivered through workshop style training and one-to-one mentoring sessions. Start-up Your Local Enterprise Office LEO Food Supports
Lean for Micro The Lean for Micro is aimed at owners/managers and key staff members of small businesses who wish to gain an introduction to lean concepts and allow them to gain a practical understanding of lean principles by undertaking a focused assignment with export mentoring support. Start-up Your Local Enterprise Office
Tender Advisory Service (TAS) Tender Advisory Service (TAS)  is an informal outlet, provided free of charge. Suppliers can, subject to a number of eligibility criteria, contact the Service and raise concerns  in relation to a live tender process being carried out by a public sector contracting body (excluding commercial semi-state bodies). Start-up Customer Service Team
Food Research, Advice and Training Teagasc is the national body providing integrated research, advisory and training services to the agriculture and food industry and rural communities. Teasgasc can provide advice, consultancy and training in a broad range of your technical activities including product and process development, pilot plant facilities, compliance with legislation and codes of practice, food safety, quality management systems and sensory analysis. Start-up Ciara McDonagh
National Festivals & Participative Events Programme This programme is aimed at large festivals and participative events which motivate additional tourists to travel to an area and generate economic benefits for the locality. Start-up Fáilte Ireland
LEADER LEADER is an EU programme to support activity in rural areas. LEADER is delivered as part of the Rural Development Programme by the network of Local Development Companies.
The programme supports seven measures to improve the quality of rural life and the rural economy which include:
Assisting farmers to diversify into non-agricultural activitiesSupport for the creation and development of micro-enterprises
Support for tourism activities
Provision of basic services for the rural economy and population
Village renewal and enhancement
Support for conservation and upgrading of rural heritage
Training to develop skills and build the capacity of local communities to develop local strategies.
Start-up Your Local Development Company Leader Programme for Rural Development
Training Local Development Companies provide a range of training course including Start Your Own Business programmes. Contact your Local Development Company for details of training available in your area. Start-up Your Local Development Company is the free, online safety statement and risk assessment tool developed by the Health and Safety Authority. BeSMART helps SMEs to manage health and safety in a way that is both easy-to-do and cost-effective. Using a simple four-step process, business owners or managers work through their selected business type on to produce risk assessments and a safety statement specific to their workplace.
In raising safety awareness and prompting business owners to take action to prevent accidents and ill-health in their workplace, supports business viability and compliance with health and safety laws.
Start-up Business and Education Support Team
HSA Learning The Health and Safety Authority has developed online health and safety courses
that are free of charge and available 24/7. Courses include assessment and learners  can download certificates of completion, when the assessment is complete. There is also a group management function that employers or managers can use to register a learners on a course.
Start-up Business and Education Support Team
Future Growth Loan Scheme The Future Growth Loan Scheme makes up to €300 million of loans available with a term of 8-10 years. This scheme will be available to eligible businesses in Ireland and the primary agriculture (farmers) and seafood sectors to support strategic long-term investment. Finance provided under the scheme will be competitively priced and have favourable terms. Start-up
Advice in relation to regulatory requirements for health products such as medicinal products, medical devices and cosmetic products Regulatory support and advice to individuals, academics, small and medium enterprises, pharmaceutical and medical device companies, and other groups who are developing innovative health products or technologies. Start-up Laurence O’ Dwyer
Vantage Plus Bord Bia Vantage is the online support centre for small food and drink businesses. Supports include market information, consumer insight, business development and export as well as information on relelvant industry events. Start-up Eimear O’Donnell
Fire Safety Supports <p>Local Authorities can provide guidance and advice on Fire Safety.</p><p>This includes Fire Safety consultations, Fire Safety Certificate Applications pre-submission meetings, Fire Safety Inspections and information on Fire Safety Legislative requirements.</p> Start-up Your Local Authority
Environmental Awareness Advice Local Authorities can provide advice on a range of waste management issues including resource efficiency, waste prevention and minimisation, composting, recycling and waste disposal. Start-up Your Local Authority
Pre-Planning Advisory Session Your local Council provides a pre-planning service for individuals and companies considering commercial development. Start-up Your Local Authority
Schemes to develop the agri-food and fishing sector Schemes are available through support payments for farmers, market support measures, Agri-environment, Forestry, Structural improvements, Animal traceability, Animal products, Animal health and welfare, Feeding stuff controls, Crops and Horticulture, Sea Fisheries. Start-up Department of Agriculture, Food & Marine
LEADER 2014-2020 LEADER will fund enterprise development and job creation, rural tourism, social inclusion through building community capacity, training and animation, basic services for hard to reach communities, rural youth initiatives, renewable energy, the protection and sustainable use of local water resources, protection and improvement of local biodiversity. Start-up Contact the Local Action Group
Jobs Ireland Jobs Ireland is a service for employers who want to advertise job vacancies to jobseekers on and in Intreo Centres LoCall 1890 800024 Start-up Jobs Ireland – National Contact Centre
EURES The European Employment Services (EURES) team can help employers who have difficulty recruiting staff in Ireland or who wish to broaden their skill base with access to jobseekers in other EU and EEA countries. Start-up European Employment Services
The EmployAbility Service The nationwide EmployAbility Service provides an employment support service for people with a health condition, injury, illness or disability and a recruitment advice service for the business community. Start-up Your local EmployAbility Service
The Wage Subsidy Scheme The Wage Subsidy Scheme provides financial incentives to employers to employ disabled people who work more than 20 hours per week. Start-up Your local Intreo Office
Supports for Employers of People with Disabilities A number of practical supports and allowances are available to companies to proactively assist the participation of people with a disability in the workforce. Start-up Your local Intreo Office
International Fair Fund This fund assists selected applicants by part funding the costs of exhibiting at international shows. Start-up Nicola Doran
FUSE Product Development Clinics These events include presentations on topics such as design, retailing, trade shows, merchandising, branding etc as well as opportunities to take part in 1-to-1 clinics with expert mentors. Start-up FUSE Product Development Clinics
Horizon Europe InterTradeIreland offers a suite of supports and vouchers to facilitate collaboration between companies and researchers from Ireland and Northern Ireland and to increase participation in the Horizon Europe funding scheme. Grainne Lennon
Tendering Supports Aimed at helping companies gain the necessary knowledge and practical skills to tender successfully for public sector contracts particularly on a cross border basis. These include 2 day workshops (Go2Tender), Meet the Buyer Events and supports for collaborative bidding. Grant Gilmore
e-Invoicing Ireland For SME’s looking to realise the opportunities available by transitioning to eInvoicing, a greener way to send invoices, please log onto This online platform provides information and tools to understand the national eInvoicing approach being taken by the Irish Government with the goal of making it easier for SMEs to transact with public administrations and private organisations throughout Ireland, Europe and globally. Start-up Info
Credit Review The Credit Review Offices provides an independent, impartial credit appeals process for small and medium sized businesses (SMEs) and farms who have been refused a loan by a bank (AIB, BOI, PTSB and Ulster). Start-up Credit Review Office  – Jane Rogers
Back to Work Enterprise Allowance All 50 Local Development Companies (LDCs) deliver the Back to Work Enterprise Allowance and Short Term Enterprise Allowance Schemes on behalf of the Department of Social Protection.

The scheme encourages people getting certain social welfare payments to become self-employed by allowing them to keep a percentage of their social welfare payments for up to two years.

Start-up Your Local Development Company
Chemicals Helpdesk The Health and Safety Authority hosts a Chemicals Helpdesk which offers technical support and advice to Irish chemicals companies on how they can meet their duties under a wide range of chemical legislation. The helpdesk has a particular focus on assisting Irish SMEs to meet their duties under the EU chemicals regulations, REACH and CLP. Experts on the helpdesk can be contacted by email at or by calling 1890 289 389. Start-up Chemical Helpdesk Team
Work Positive Work Positive is a free psychosocial risk management process that helps businesses  identify ways to improve employee wellbeing. Completely confidential it employs a ‘whole workforce’ approach which can be rolled out over a 3-6 month period and re-used every few years. Start-up Patricia Murray
Various Arts Council schemes Arts organisations, artists, and groups working with the arts can apply for funding through a range of schemes including the Festivals Investment Scheme, the Venues Funding Scheme, and the Visual Artists Workspace Scheme. Start-up Martin O’Sullivan
Brand Forum The Brand Forum provides quarterly events with expert brand speakers from the food & drink industry worldwide. Workshops are provided on themes such as social media, media evaluation and food photography and styling. In addition the Forum works with companies to produce recipe videos and facilitates a Brand Health Check. Start-up Strategic Insight & Planning Team StrategicInsightPlanningTeam@BordBia.IE
Sustainable Fisheries Scheme This scheme is specifically designed to assist all those directly involved, or soon to be involved, in implementing the landing obligation, including fishermen, organisations of fishermen, fishermen’s co-operatives and processors. Start-up Marie Christie Sustainable Fisheries Scheme
Sustainable Aquaculture Scheme – Organic Aquaculture These projects will support efforts to encourage conventional producers to move to organic production and participate in EU eco-management and audit schemes by providing assistance towards third party fees for organic certification and additional costs of participating in these schemes. Start-up Roisin Browne Sustainable Aquaculture Scheme
Enhanced Safety Scheme Training Scheme This Enhanced Safety Training Scheme complements BIM’s Basic Safety Training programme and Fleet Safety Grant Aid Scheme and is intended to further enhance survival prospects following man overboard accidents at sea as well as the search and rescue functions of the emergency services. Start-up John Connaughton
Inshore Fisheries Conservation Scheme – V-Notching Support This scheme provides for grant aid to approved groups (and in exceptional cases individuals) to implement local lobster v-notching programmes Start-up Caroline Curraoin
Marine tourism vessel safety scheme Grant aid is available for the purchase and installation of safety items for marine tourism vessels. Start-up Joe O’Mahony
Fleet Safety Scheme This scheme is intended to further improve the overall safety standards onboard Irish Fishing Vessels. The Scheme provides grant aid of up to 40% for the purchase and installation of safety items including statutory lifesaving, firefighting, navigation and communication equipment. Start-up Philip MacGabhann
Seafood Processing Innovation Scheme The scheme supports projects that seek to promote business innovation, processing and new product development, i.e. projects aimed at developing or introducing new or substantially improved:

• Products
• Equipment rental (note this scheme is not for capital investment projects)
• Value adding Processes and Techniques
• Management & Organisation Systems
Open to Individual Seafood Processing Enterprises
Enterprises planning to enter seafood processing industry.

Start-up Catherine Collins
Seafood Scaling Scheme & New Market Development Scheme Funding to develop markets for your seafood products, improve route to market structures and maximise value from raw material. The scheme is administered by BIM in partnership with Bord Bia and aims to assist both SME’s and Collectives. Start-up Apply online at,scaling,,new,market,development,scheme/
Inshore Fisheries Conservation Scheme The scheme supports  measures for enhanced management and conservation of inshore stocks, more selective fishing gear and the preparation and implementation of management plans for inshore stocks. Start-up Caroline Curraoin,fisheries,conservation,scheme/
Seafood Processing Capital Investment Scheme Grant assistance with capital investment projects that seek to: reduce energy costs; improve safety, health, quality, hygiene, and traceability; and add value through processing, presentation, and packaging. Open to Individual Seafood Processing SMEs and SME enterprises planning to enter the seafood processing industry. Start-up Catherine Collins,processing,capital,investment,scheme/
Future Makers Awards & Supports The Future Makers Awards & Supports programme rewards the next generation of makers and provides funding support for research, training, residencies, materials and exhibition opportunities. Start-up Muireann Charleton
Building Craft & Design Enterprise Programme A 7-month long Product Design & Development Programme for 12 high potential craft & design businesses. Start-up Emer Ferran Building Craft & Design Enterprise Programme
External Exhibitions Fund This fund supports well-planned, high-quality independent craft-based exhibitions featuring Irish craft and design in Ireland or abroad. Start-up Emer Ferran
Employment and Investment Incentive (EII) The Employment and Investment Incentive (EII) offers individuals who invest in new ordinary shares in qualifying SMEs up to 40% tax relief on their total income, in return for a four year investment period. Start-up