What a Relief!: A review of Social Investment Tax Relief (SITR) for charities and social enterprises

This report examines Social Investment Tax Relief (SITR); its background and how effective it has been at achieving what it was intended for. It also looks at what can still be done to make SITR a viable tool to aid charities and social enterprises.

In Autumn 2017, Social Investment Business commissioned Social Spider CIC to consider how best they could support charities and social enterprises to make more and better use of Social Investment Tax Relief (SITR).

The outputs of this research consisted of an internal report to SIB to inform their work in this area and this external report providing an overview of the development of the market for SITR since its launch in 2014.

We hope this research can contribute to the ongoing efforts to promote and develop SITR as an effective tool to help charities and social enterprises access the finance they need to create more positive social impact.

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The Social Investment Business is the trading name for the Social Investment Business Foundation, Registered Company No. 05777484 (England), Registered Charity No. 1117185 (England & Wales), The Social Investment Business Limited, Registered in England No. 06490609, VAT No. 927456693, Futurebuilders-England Limited, Registered in England No. 05066676 and Forward Enterprise FM Ltd, Registered in England No.11238102. Registered Office: CAN Mezzanine, Borough, 7-14 Great Dover Street, London, SE1 4YR.

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