498 Qualifying investment (investment perspective)

(1) An investment by an individual for an amount less than €250 in a year of assessment will not qualify for relief.

(2) If the individual who makes a qualifying investment is a married person or nominated civil partner assessed to tax for a year of assessment, any amount subscribed by the individual’s spouse or civil partner for eligible shares, shall be taken to have been subscribed by the individual themselves for eligible shares issued to them by the company.

Relevant Date: Finance Act 2021