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Written question asked by Lord Vaizey of Didcot (Conservative) on Wednesday, 19 April 2017, in the House of Commons. It was due for an answer on Monday, 24 April 2017. It was answered by Jane Ellison (Conservative) on Tuesday, 25 April 2017 on behalf of the Treasury.


Enterprise Investment Scheme: Energy

Question

To ask Mr Chancellor of the Exchequer, whether he plans to review the effect of the Enterprise Investment Scheme on energy businesses; and if he will make a statement.

Answer

Energy generation is not a qualifying activity for the tax advantaged venture capital schemes, including the Enterprise Investment Scheme (EIS). The purpose of this rule is to ensure that the tax reliefs offered through the schemes are well targeted towards encouraging investment into companies that struggle to access the finance they need to grow. Companies that develop energy generation technology may still qualify for the schemes.


Secondary information

Type
Written question
Reference
71355
Session
2016-17
Transferred
Yes
Subjects
Energy Enterprise investment scheme
Link
View this Written question on www.parliament.uk