Seed Capital Scheme

If you start up and work full-time in your own company, you can claim back the income tax you paid in the previous 6 years to invest equity into a company (subscribed as shares) engaged in a qualifying trade. The amount of relief is restricted to the amount of the investment. Since November 2011, the scheme is open to a much wider range of sectors. The ceiling on recoverable tax can now be up to €100,000 in each of the 6 look back years.

http://www.revenue.ie/en/tax/it/leaflets/it15-seed-capital-scheme.pdf

back to Financing List