The general conditions for SURE are that individuals must:
1) Establish a new company and engage in a qualifying trading activity(s); and,
2)Invest money in the new company by way of purchasing new shares; and,
3) Have had mainly PAYE income in the previous four years (This would include a person currently in PAYE type employment, an unemployed person, a person recently made redundant or a retired person); and,
4) Take up full-time employment in the new company either as a director or an employee.