The Seed Enterprise Investment Scheme (SEIS) is a higher risk investment scheme similar to EIS, and encourages direct investment into start-ups. However, the tax benefits are more generous than EIS as these companies are younger and may not have fully developed a product or service yet. You receive a 50% income tax rebate on investments up to £100,000 as long as you have paid the amount of tax being rebated and stay invested for at least three years*.