The government recently expanded the Seed Enterprise Investment Scheme (SEIS) to help more UK start-ups to raise higher levels of finance. In April 2023, the amount of SEIS funding that companies can raise was increased from £150,000 to £250,000 and the annual investor limit was increased from £100,000 to £200,000. The eligibility of the SEIS was also expanded as the limit on the age of a company’s trade was increased from 2 years to 3 years and the company gross asset limit was increased from £200,000 to £350,000. These changes increase the generosity and availability of the SEIS whilst ensuring it remains appropriately targeted at those very early-stage companies that investors view as the highest risk. Companies that outgrow the SEIS can utilise the Enterprise Investment Scheme (EIS) to raise further finance.