Start Up Capital Incentive
Tax relief for family backing new businesses
Provided by Revenue
How to apply
Apply on the official National Enterprise Hub listing — applications and eligibility are administered by Revenue, not Tenderwatch.
Apply on neh.gov.ieAbout this support
Family members are often key investors in new micro-enterprises. The Start-Up Capital Incentive (SCI) provides tax relief to family members who invest in early-stage micro-enterprises.
Who is it for?
SCI helps new micro-enterprises attract investment from family members such as a spouse or civil partner, ancestor, lineal descendant or sibling. You may be eligible if: You are a micro-enterprise employing fewer than 10 people. You are carrying out a qualifying new venture. You have not commenced or made preparations to commence carrying on any trade or business more than seven years before the share issue date. You do not have any partner or linked enterprises. Eligibility is subject to terms and conditions which can be found on the Revenue website.
At a glance
- Provider
- Revenue
- Type
- Tax Incentives & Reliefs
- Categories
- Tax Incentives & Reliefs
- Industries
- Construction, Design & Crafts, Energy, Financial, Healthcare, Information Technology, Manufacturing, Professional Services, Real Estate, Retail, Transport & Storage
- Business size
- Less than 10 Employees
- Source
- National Enterprise Hub
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Auto-imported from neh.gov.ie. First seen 7 May 2026; last verified 7 May 2026. Always check the official listing on the National Enterprise Hub before applying — eligibility and amounts change without notice.