Revenue has published guidance on the Employment Investment Incentive (EII), Start-up Capital Incentive (SCI) and Start-Up Relief for Entrepreneurs (SURE) covering investments on or after 1 January 2019. Revenue’s website has also been updated with the new forms and statements required to claim the reliefs.

Revenue’s guidance includes the following:

• The conditions that a company must meet to qualify for the reliefs
• The conditions that an investor must meet in order to claim a relief

The guidance covering share issues pre 1 January 2019 is set out in Tax and Duty Manuals Part 16-00-10 and Part 16-00-11.