Open consultation

Social Investment Tax Relief: call for evidence


We are seeking the views of organisations and individuals on how the Social Investment Tax relief has affected access to finance for social enterprises.

This consultation closes at

Consultation description

At Budget 2018, the government announced it would publish a call for evidence on the Social Investment Tax Relief.

The aim of this call for evidence is to enable the government to understand how the Social Investment Tax Relief (SITR) has been used since its introduction in 2014, including levels of take up and what impact it has had on social enterprises’ access to finance. The SITR has a sunset clause which will bring the scheme to an end in April 2021, and this call for evidence will help inform a decision about the future of the relief.


Ways to respond

Email to:

Write to:

Social Investment Tax Relief review
Business and International Tax
1 Red
HM Treasury
1 Horse Guards Road

Published 24 April 2019