On 6 April 2026, the UK Treasury introduced a package to unlock £100 million of additional investment per year for entrepreneurs, start‑ups and scale‑ups. The Enterprise Management Incentives (EMI) scheme was expanded, quadrupling the gross assets test to £120 million and doubling employee and share option limits to 500 and £6 million respectively, targeting about 1,800 high‑growth companies and 70,000 employees. Enterprise Investment Scheme (EIS) and Venture Capital Trust (VCT) limits were doubled to £24 million lifetime and £10 million annually, with higher gross assets tests. The government also launched a three‑year UK Listing Relief, exempting eligible companies from Stamp Duty Reserve Tax on listings. The package complements the British Business Bank’s new five‑year plan, which will invest at least £5 billion in growth‑stage funds and scale‑ups. The measures are aimed at increasing capital flow, talent attraction, and the UK’s competitiveness in innovation.
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