The Fund has been established to provide investors with access to attract investment opportunities in the renewable energy and energy efficiency sectors in the UK that are eligible for Enterprise Investment Scheme (EIS) tax reliefs.
The overall fund is set at £10 million. The minimum individual equity investment stands at £10,000.
The investment objective of Guinness EIS 4 is to deliver tax-free investment returns of over £1.25 per £1.00 invested, net of all fees, in addition to £0.30 of EIS Income Tax Relief.
Benefits for investors include the following:
30% Income Tax Relief.
No Capital Gains Tax.
CGT Deferral Relief.
No Inheritance Tax.
Investment opportunities are available in renewable energy and energy efficiency companies. Renewable energy investment opportunities include hydroelectric and biomass projects, while energy efficiency projects focus on reducing energy costs in office and commercial buildings.
UK-based Sustainable Infrastructure companies will benefit through the tax-efficient EIS structure.