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

Read the HM Revenue & Customs guidance on SITR.

Published 6 April 2014
Last updated 23 November 2016 + show all updates
  1. The Government made an announcement on the future of Social Investment Tax Relief at Autumn Statement 2016.
  2. Updated to reflect the new guidance.
  3. First published.