Guidance

Community Investment Tax Relief

Find out about the Community Investment Tax Relief (CITR) scheme if you’re an individual or company who invests in accredited Community Development Finance Institutions.

Documents

Community Investment Tax Relief certificate

Details

The CITR scheme encourages investment in disadvantaged communities by giving tax relief to investors who back businesses and other enterprises.

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Published 7 December 2012
Last updated 16 April 2018 + show all updates
  1. The 'Guide to calculate the de minimis aid for companies' has been updated to clarify commercial rate.
  2. First published.