Social investment tax relief factsheet
Information about the social investment tax relief scheme, enacted in the Finance Act 2014.
If you make a qualifying investment in a social enterprise, including a charity, social investment tax relief (SITR) can:
- give you a reduction of 30% of that investment on your income tax bill for that year
- let you defer a Capital Gains Tax charge if you reinvest the profits into a social enterprise
- after 3 years, let you sell or give away SITR-qualifying investments that have gained in value, without paying Capital Gains Tax
Published: 6 April 2014
Updated: 23 November 2016
- The Government made an announcement on the future of Social Investment Tax Relief at Autumn Statement 2016.
- Updated to reflect the new guidance.
- First published.