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European Commission approves ten-year UK sunset clause extension for VCTs and EIS
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In a decision published on 14 August, the executive arm of the EU said it would not raise objections to the UK government's extension of the existing VCT and EIS regimes from 5 April 2025 by a decade. This confirmation, which is needed as part of the Brexit withdrawal agreement, ensures that VCTs/EIS can continue offering their current tax reliefs until 5 April 2035 but further approval will be required after this date. According to the Commission, extending the sunset clause until 5 April 2035, along with allocating an estimated budget of £100m for the ten-year period, is sufficient ...
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