What type of individuals can participate in EIS?

Participation in the Enterprise Investment Scheme (EIS) is specifically designed to encourage investment in small and high-risk companies by offering tax relief to individual investors. Therefore, individuals who invest directly in qualifying EIS companies can take advantage of the benefits associated with this scheme, such as income tax relief and capital gains tax exemptions.

This focus on individual participation aligns with the purpose of EIS, which aims to promote entrepreneurship and economic development by enabling more people to invest in smaller companies that might otherwise struggle to secure funding. By widening the pool of potential investors beyond just corporate entities or high-net-worth individuals, the EIS fosters a diverse investment landscape.

The other options are overly restrictive and do not reflect the inclusive intent of the EIS, which is aimed at engaging individual investors from various backgrounds rather than limiting participation to specific categories of individuals or organizations.