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 How is SEIS used by portfolio companies to raise money? - IFA Magazine
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SEIS is designed to help portfolio companies raise money when they begin trading. It does this by offering tax reliefs to individual investors who buy new shares in the company. Start-up businesses in the UK can receive a maximum of £150,000 through SEIS investments. In September 2022, the UK Government announced improvements to the tax-efficient Seed Enterprise Investment Scheme (SEIS) scheme, which gave investors the chance to invest twice as much per year. Investors could now invest £200,000 per year, up from £100,000. One key benefit of investing through SEIS is that an investor is eligible for income tax relief in respect of shares issued to them. The investor does not need to be a UK resident but must have UK income tax liability against which to set the relief.

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https://ifamagazine.com/how-is-seis-used-by-portfolio-companies-to-raise-money/