Social Investment Tax Relief

The Social Investment Tax Relief is a tax relief that applies to individuals in the UK, who pay income or capital gains tax.

There are three elements to the tax relief:

  1. You can get back 30% of your investment amount through a reduction of income tax.
  2. If you are due to pay capital gains tax, then any amount invested will have the capital gain deferred.
  3. Capital gains on the social investment are exempt from capital gains tax.

For the above to apply, there are conditions both on the investment and the investor. There are also limits to the amount of investment that is eligible for the Social Investment Tax Relief.

The above is a very brief summary of the Social Investment Tax Relief:we are not giving tax, legal, or financial advice here.

There is no equivalent to the Social Investment Tax Relief for companies, nor is there any tax benefit for charities or other non-tax payers from investing in Social Investment Tax Relief-eligible investments.


Except in very limited circumstances, iforchange cannot offer advice to individuals. We work with charities and social enterprises to put together investments that we believe will be eligible for the Social Investment Tax Relief.

If you would be interested in hearing about potential opportunities to make an investment that should be eligible for the Social Investment Tax Relief, then please enter your contact details (or send us an e-mail: [email protected]), and someone will be in touch.

Contact me.

Because of Financial Conduct Authority rules, we cannot send details of any specific investment without checking your eligibility to receive them.

Learn more about the Social Investment Tax Relief.