Which companies qualify to grant EMI options?

The company must be an independent trading company — that is, the top company in a group and not under the control of another company — and must not carry out an excluded activity such as financial services, professional services or property development (contact us if you are unsure if you qualify)

It must also have gross assets of no more than £120 million and fewer than 500 employees.

Options can be granted over shares worth up to £250,000 per employee at the time of grant, subject to an overall company limit of £6 million.