Venture capital trusts (VCTs), enterprise investment schemes (EIS) and seed EIS (SEIS) will no longer be able to invest in renewable energy schemes such as anaerobic digestion and hydroelectric power. In Wednesday's Autumn Statement the government said that all community energy generation undertaken by qualifying organisations will be eligible for social investment tax relief from 6 April 2015, but after this VCT, EIS and SEIS will not be able to invest in them. All other companies benefiting substantially from subsidies for the generation of renewable energy will also be excluded from receiving EIS, SEIS and VCT investment from that date.
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