Policy paper

Income Tax and Capital Gains Tax: enlarging the social investment tax relief scheme

This Tax Information and Impact Note is about enlarging the social investment tax relief scheme.

Document

Income Tax and Capital Gains Tax: enlarging the social investment tax relief scheme

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Details

Subject to EU state aid clearance, the maximum amount that can be invested in an organisation that is a qualifying social enterprise for the purposes of social investment tax relief will be increased and the range of qualifying social enterprises will be broadened.

Published 10 December 2014