If you’re a founder or senior leader planning to scale, the UK now offers three major incentives designed to help you recruit, retain and fund your growth.

This guide explains each one in plain English, plus how they fit into a structured scaling plan.

Start the process in speaking to Scaling Up Specialist

The EMI Scheme (Enterprise Management Incentive)

What it is

A government-approved way to offer employees share-options with extremely favourable tax treatment.

Why it matters for scale-ups

EMI lets you hire strong talent even if you’re building cash reserves for growth.

Who typically uses it

  • Tech companies

  • Agencies and consultancies

  • Manufacturing companies

  • Professional services firms

  • Fast-growth SMEs with 10–200 employees

Why the 2025 changes are important

More companies will qualify under widened eligibility, meaning scaling companies outside of traditional tech (hospitality, engineering, logistics, trades, etc.) can now use EMI strategically.

Read this article to see why 2026 is the best year to scale your business.


The Enterprise Investment Scheme (EIS)

What it is

A scheme offering tax relief to investors who back growth-stage companies.

Why it matters

EIS-friendly businesses attract investors faster because the scheme reduces investor risk and improves returns.

Use case for scale-ups

If you’re planning to raise £150k–£5m to fuel growth, EIS makes the round more attractive.


Venture Capital Trusts (VCTs)

VCTs invest in growth-stage companies and offer tax-efficient dividends to investors.

Best suited for

Companies with:

  • Clear governance

  • A board

  • Scalable systems

  • Predictable financial controls

Meaning these incentives reward businesses that already embrace Scaling Up, Have a clearly defined Function Accountability Chart, and leadership discipline.


How These Incentives Fit Into a Scaling Strategy

1. Talent (EMI) → Team bench strength

Use EMI to:

  • Retain senior leaders

  • Incentivise long-term performance

  • Align key hires with strategy

→ Link to DISC, Leadership Alignment, Scaling Up People Decisions.


2. Capital (EIS/VCT) → Fuel for execution

Use EIS/VCT to fund:

  • New hires

  • Process automation

  • Management development

  • Geographic expansion

  • New product development

→ Link to Scaling Up, Board Facilitation, Strategic Planning Days.


3. Foundation (Scaling Up Framework) → Repeatable scale

Incentives help.
Money helps.
But scale requires structure.

This is where Scaling Up and Kevin Riley’s facilitation ensures:

  • Leadership alignment

  • Accountability

  • Clear goals

  • A rhythm of execution

  • A culture of ownership

Start Scaling with a 20 minute call

Kevin Riley Scaling Up Expert

Kevin Riley, Scaling Up Specialist