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Enterprise Innovation Scheme (EIS)

A guide to the Enterprise Innovation Scheme training tax deduction for eligible businesses.

Enterprise Innovation Scheme (EIS)

The Enterprise Innovation Scheme (EIS) is a tax measure, not a course fee grant. For qualifying training expenditure, it may provide enhanced tax deductions where the conditions are met.

IRAS states that EIS is available for Years of Assessment 2024 to 2028. Government grants and subsidies affect the qualifying net expenditure.

What to check

  • Whether the course is eligible for SSG funding and aligned with the Skills Framework.
  • Whether the expenditure, business and tax position meet IRAS requirements.
  • How course fee funding or another grant changes the net qualifying amount.

This page is general information, not tax advice. Confirm the treatment with IRAS and your tax adviser before claiming.

Official information

Read the Enterprise Innovation Scheme guidance from IRAS.

Need help identifying training options for your business? Contact Coursemology.