Social Investment Tax Relief (SITR) Guide

Social Investment Tax Relief (SITR) Guide
Social Investment Scotland
April 2014

New guidance on social investment tax relief

Find out more about the world’s first tax incentive for social investors

New guidance for social enterprises and investors looking to take advantage of the UK Government’s social investment tax relief by Social Investment Scotland (SIS) along with legal firm Morton Fraser and business advisory and accountancy firmScott-Moncrieff.

Under new government legislation due to apply from 6 April 2014, individuals who choose to invest in social enterprises can reduce their income tax liability in a tax year by an amount equal to 30% of their investment. They will also be exempt from Capital Gains Tax where the investment has been held for three years.

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