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Reply-To: <thebusinessinvestor1@gmail.com>
From: "The Business Investor" <thebusinessinvestor1@email.thebusinessinvestor.co.uk>
To: <bob@sarahharvey.com>
Subject: EIS Tax Relief | Dual revenue green-tech | Heating homes for free
Date: Tue, 9 Jun 2026 18:51:31 +0100
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Turning computing power into heat for homes



Hello,

We are introducing an SEIS eligible investment opportunity in ThermAI, a 
UK-based technology company combining artificial intelligence infrastructure 
with sustainable energy solutions.

ThermAI has developed hardware that captures waste heat generated from AI 
and high-performance computing and repurposes it into usable home heating. 
By integrating compute power directly into residential environments, the 
platform reduces energy waste while lowering household heating costs.

Key Investment Points*

• Converts AI and compute waste heat into sustainable residential heating
• Proprietary hardware enabling dual-use energy and computing infrastructure
 • Addresses energy inefficiency where up to 95 percent of compute energy is 
lost as heat • Positioned at intersection of AI growth and climate-focused 
infrastructure
• Scalable model linking compute demand with real-world energy use



>> Already installed in social housing with a range of live clients 
>> including Universites.



SEIS Benefits*
• 50 percent income tax relief
• Capital Gains Tax free growth on qualifying shares
• Loss relief to reduce downside exposure
• Capital Gains reinvestment relief
• Potential inheritance tax relief after holding period



Please advise if you would like access to the investor pack.

If the above is of interest, please let us know by replying to this email or 
filling in our 
<https://t.email.thebusinessinvestor.co.uk/a/2/j94uXMT7UQ2ZIVWYqCm4ug/qR8KA1xCojywIIwHQSQASjkOYwW5Lb0wtHdDr9mv0eXBQ5grlUSDn2ojqGoe4RGzVgceWZ2ThJI19UG9bho5h_XWZm6ncluVAJ9Faz-N_i0olDg4_7Cw5h49_KN3rZbHnMGj_lsl1Zv6ZLzHXp9OZg> 
online form.

*As with all early-stage investments, capital is at risk and tax treatment 
depends on individual circumstances.

Kind regards,
The Business Investor



*If applicable
Disclaimer: Any person accessing the email and considering potential 
investment opportunities featured in the email should make their own 
commercial assessment after seeking the advice of an appropriately 
authorised or regulated financial adviser. This email should not be 
construed as advice or a personal recommendation to any prospective 
investor. Investments of this nature carry risks to your capital and can go 
up or down. Past performance is not indicative of future results. This 
opportunity is only suitable for high net worth or self-sophisticated 
investors as defined below. You have an annual income in excess of ?100K. 
Have net assets in excess of ?250K (excluding your pension funds and assets 
and your private residence). You have been a Director of a company turning 
over at least ?1 million within the last two years. You have made more than 
one investment in an unlisted company in the previous two years. You have 
been a member of a network or syndicate of business angels for at least six 
months. You have worked in the last two years in a professional capacity in 
the private equity sector or in the provision of finance for small and 
medium enterprises.

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#000000"><div style=3D"display:none; max-height:0; overflow:hidden; =
mso-hide:all; visibility:hidden;">Turning computing power into heat for =
homes</div>
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    <p style=3D"margin: 12pt 0px; line-height: 140%;"><span =
style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"><strong>Hello</strong>,</span></p>
<p style=3D"margin: 12pt 0px; line-height: 140%;"><span style=3D"color: =
rgb(0, 0, 0); line-height: 19.6px;">We are introducing an SEIS eligible =
investment opportunity in ThermAI, a UK-based technology company =
combining artificial intelligence infrastructure with sustainable energy =
solutions.</span></p>
<p style=3D"margin: 12pt 0px; line-height: 140%;"><span style=3D"color: =
rgb(0, 0, 0); line-height: 19.6px;"><strong>ThermAI</strong> has =
developed hardware that captures waste heat generated from AI and =
high-performance computing and repurposes it into usable home heating. =
By integrating compute power directly into residential environments, the =
platform reduces energy waste while lowering household heating =
costs.</span></p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"1655" =
data-end=3D"1880"><span style=3D"line-height: 19.6px;"><strong =
data-start=3D"1655" data-end=3D"1680">Key Investment =
Points*</strong></span><span style=3D"line-height: 19.6px;"><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"></span></span></p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"1655" =
data-end=3D"1880"><span style=3D"line-height: 19.6px;"><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;">=E2=80=A2 Converts =
AI and compute waste heat into sustainable residential =
heating</span><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"><br></span><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"> =E2=80=A2 Proprietary hardware enabling dual-use energy and =
computing infrastructure</span><span style=3D"color: rgb(0, 0, 0); =
line-height: 19.6px;"><br></span><span style=3D"color: rgb(0, 0, 0); =
line-height: 19.6px;">&nbsp;=E2=80=A2 Addresses energy inefficiency =
where up to 95 percent of compute energy is lost as =
heat</span></span><span style=3D"line-height: 19.6px;"><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"></span><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"> =E2=80=A2 =
Positioned at intersection of AI growth and climate-focused =
infrastructure</span><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"><br></span><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"> =E2=80=A2 Scalable model linking compute demand with =
real-world energy use</span> </span></p>
<p style=3D"line-height: 140%; margin: 0px;">&nbsp;</p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"1655" =
data-end=3D"1880"><span style=3D"line-height: 19.6px;"><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;">&gt;&gt; Already =
installed in social housing with a range of live clients including =
Universites.</span></span></p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"1655" =
data-end=3D"1880">&nbsp;</p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"1882" =
data-end=3D"2086"><span style=3D"line-height: 19.6px;"><strong =
data-start=3D"1882" data-end=3D"1898">SEIS Benefits*</strong></span><br =
data-start=3D"1898" data-end=3D"1901"><span style=3D"line-height: =
19.6px;"><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;">=E2=80=A2 50 percent income tax relief</span><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"><br></span><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"> =E2=80=A2 Capital =
Gains Tax free growth on qualifying shares</span><span style=3D"color: =
rgb(0, 0, 0); line-height: 19.6px;"><br></span><span style=3D"color: =
rgb(0, 0, 0); line-height: 19.6px;"> =E2=80=A2 Loss relief to reduce =
downside exposure</span><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"><br></span><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;"> =E2=80=A2 Capital Gains reinvestment relief</span><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"><br></span><span =
style=3D"color: rgb(0, 0, 0); line-height: 19.6px;"> =E2=80=A2 Potential =
inheritance tax relief after holding period</span>&nbsp;</span></p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"1882" =
data-end=3D"2086">&nbsp;</p>
<p style=3D"line-height: 140%; margin: 0px;" data-start=3D"2088" =
data-end=3D"2150"><span style=3D"line-height: 19.6px;">Please advise if =
you would like access to the investor pack.</span></p>
<p style=3D"margin: 12pt 0px; line-height: 140%;"><span =
style=3D"line-height: 19.6px;"><span style=3D"color: rgb(0, 0, 0); =
background-color: rgb(247, 248, 249); line-height: 19.6px;">If the above =
is of interest, please let us know by</span><strong><span =
style=3D"color: rgb(0, 0, 0); background-color: rgb(247, 248, 249); =
line-height: 19.6px;"> replying to this email</span></strong><span =
style=3D"color: rgb(0, 0, 0); background-color: rgb(247, 248, 249); =
line-height: 19.6px;"> or </span><strong><span style=3D"color: rgb(0, 0, =
0); background-color: rgb(247, 248, 249); line-height: 19.6px;">filling =
in our </span></strong><a rel=3D"noopener" =
href=3D"https://t.email.thebusinessinvestor.co.uk/a/2/j94uXMT7UQ2ZIVWYqCm=
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background-color: rgb(247, 248, 249); text-decoration: underline; =
text-decoration-skip-ink: none; line-height: 19.6px;">online =
form</span><span style=3D"color: rgb(0, 0, 0); background-color: =
rgb(247, 248, 249); line-height: 19.6px;">.</span></a></span></p>
<p style=3D"margin: 12pt 0px; line-height: 140%;"><span style=3D"color: =
rgb(0, 0, 0); line-height: 19.6px;">*As with all early-stage =
investments, capital is at risk and tax treatment depends on individual =
circumstances.</span></p>
<p style=3D"line-height: 140%; margin: 0px;"><span style=3D"line-height: =
19.6px;"><strong><span style=3D"color: rgb(0, 0, 0); line-height: =
19.6px;">Kind regards,</span></strong><span style=3D"color: rgb(0, 0, =
0); line-height: 19.6px;"><br></span><span style=3D"color: rgb(0, 0, 0); =
line-height: 19.6px;">The Business Investor</span></span></p>
<p style=3D"line-height: 140%; margin: 0px;">&nbsp;</p>
<p style=3D"line-height: 140%; margin: 0px;"><span style=3D"color: =
rgb(0, 0, 0); white-space: normal; float: none; display: inline; =
line-height: 19.6px;">*If applicable<br>Disclaimer: Any person accessing =
the email and considering potential investment opportunities featured in =
the email should make their own commercial assessment after seeking the =
advice of an appropriately authorised or regulated financial adviser. =
This email should not be construed as advice or a personal =
recommendation to any prospective investor. Investments of this nature =
carry risks to your capital and can go up or down. Past performance is =
not indicative of future results. This opportunity is only suitable for =
high net worth or self-sophisticated investors as defined below. You =
have an annual income in excess of ?100K. Have net assets in excess of =
?250K (excluding your pension funds and assets and your private =
residence). You have been a Director of a company turning over at least =
?1 million within the last two years. You have made more than one =
investment in an unlisted company in the previous two years. You have =
been a member of a network or syndicate of business angels for at least =
six months. You have worked in the last two years in a professional =
capacity in the private equity sector or in the provision of finance for =
small and medium enterprises. </span></p>
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