Taxes Consolidation Act 1997 section 508Z

Disposals of shares

Section 508Z sets the time limit for the Employment Investment Incentive Scheme (EIIS), providing that relief is only available for eligible shares issued on or before 31 December 2026 and cannot be carried forward beyond that year.

• EIIS relief applies only to eligible shares issued on or before 31 December 2026.
• No relief may be carried forward under section 508 into any year of assessment after 2026.
• Both the share issue deadline and the carry-forward cut-off operate as hard sunset dates for the scheme.
• After 2026, no new EIIS claims can arise and no unused relief from earlier years can be utilised.