Call for evidence outcome

Social Investment Tax Relief: call for evidence

• From: HM Treasury
• Published: 24 April 2019
• Last updated: 23 March 2021 — See all updates

This call for evidence has closed

Download the full outcome

Social Investment Tax Relief: summary of responses to the call for evidence

Ref: ISBN 978-1-911680-63-5, 3101

PDF, 254 KB, 19 pages

Detail of outcome

This document summarises responses received to the consultation. It also includes further information on the future of SITR as announced at the 2021 Budget.

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Original call for evidence

Summary

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 call for evidence ran from
1pm on 24 April 2019 to 11:59pm on 17 July 2019

Call for evidence 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.

Documents

Social Investment Tax Relief: call for evidence

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Published 24 April 2019
Last updated 23 March 2021 + show all updates

1. 23 March 2021

   Added: 'Social Investment Tax Relief: summary of responses to the call for evidence'

2. 24 April 2019

   First published.