Social Investment Scotland

Tax relief

The Community Investment Tax Relief (CITR) scheme encourages investment in disadvantaged communities by giving tax relief to investors who back businesses and other enterprises in less advantaged areas by investing in accredited Community Development Finance Institutions (CDFIs).

Social Investment Scotland (SIS) is Scotland's, and one of the UK's, largest Community Development Finance Institutions (CDFI). A CDFI makes loans and other repayable investments in charities, community organisations and social enterprises that may find it difficult to access finance from normal sources. More information is available from the Community Development Finance Association.

See HMRC's PDF guide.

For more information contact Alastair Davis at alastair@socialinvestmentscotland.com.