Closed consultation

Consultation on Social Investment Tax Relief for ‘Spot Purchase’ Social Impact Bonds

From:
HM Treasury and HM Revenue & Customs
Published
9 November 2015

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Summary

Consultation on changes to the Social Investment Tax Relief (SITR) accreditation process.

This consultation ran from
to

Consultation description

The government is consulting on changes to the Social Investment Tax Relief (SITR) accreditation process for companies set up to deliver a Social Impact Bond (SIB) contract.

These changes are intended to make the accreditation process easier for companies that enter into multiple spot purchase SIB contracts, by eliminating the need for separate accreditation of each contract. These changes affect the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014 and the Cabinet Office guidance concerning the accreditation of social impact contractors. Please email any comments on this proposal by 30 November 2015 to centreforsocialimpactbonds@cabinetoffice.gov.uk

Documents

Social Investment Tax Relief for ‘Spot Purchase’ Social Impact Bonds

HTML

Annex A: Proposed regulation to amend the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014

PDF, 93.5 KB, 3 pages

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Annex B: Proposed revised guidance concerning the accreditation of social impact contractors

PDF, 225 KB, 27 pages

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Published 9 November 2015

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