The Enterprise Investment Scheme (EIS) is a government tax-relief scheme that incentivises private individuals to invest in early-stage businesses. EIS allows an individual to invest up to £1m per tax year and get a 30% tax break. Any single business can raise up to £12m in EIS funding in its lifetime. The Enterprise Investment Scheme (EIS) and the Seed Enterprise Investment Scheme (SEIS) are two government tax-relief schemes that incentivise private individuals to invest in startups and early-stage businesses. The schemes therefore play a very important role in encouraging the flow of equity finance (risk capital) from private investors to businesses.