The measure

The Government will introduce a new tax relief with effect from April 2014 for equity and certain debt investments in social enterprises, including charities, community interest companies and community benefit societies, to help them become self-sustaining in the long term. Tax relief will also be available for investment in social impact bonds issued by companies limited by shares. The Government will publish a roadmap for social investment in January 2014 setting out its next steps. These include seeking EU State Aid clearance for a larger tax relief scheme, looking at options for supporting indirect investment and making changes to regulations for community interest companies to make them more attractive to investors and social organisations.

Who will be affected?

Individuals investing in charities, community interest companies, community benefit societies and social impact bonds.


From April 2014.

Our view

We welcome measures to encourage investment in social enterprises.

Research and insight

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