Closed consultation

Consultation on Social Investment Tax Relief for ‘Spot Purchase’ Social Impact Bonds

• From: HM Treasury and HM Revenue & Customs
• Published: 9 November 2015

This was published under the 2015 to 2016 Cameron Conservative government

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Summary

Consultation on changes to the Social Investment Tax Relief (SITR) accreditation process.

This consultation ran from
11:30am on 9 November 2015 to 11:45pm on 30 November 2015

Consultation description

The government is consulting on changes to the Social Investment Tax Relief (SITR) accreditation process for companies set up to deliver a Social Impact Bond (SIB) contract.

These changes are intended to make the accreditation process easier for companies that enter into multiple spot purchase SIB contracts, by eliminating the need for separate accreditation of each contract. These changes affect the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014 and the Cabinet Office guidance concerning the accreditation of social impact contractors. Please email any comments on this proposal by 30 November 2015 to centreforsocialimpactbonds@cabinetoffice.gov.uk

Documents

Social Investment Tax Relief for ‘Spot Purchase’ Social Impact Bonds

HTML

Annex A: Proposed regulation to amend the Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014

PDF, 93.5 KB, 3 pages

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Annex B: Proposed revised guidance concerning the accreditation of social impact contractors

PDF, 225 KB, 27 pages

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Request an accessible format.

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Published 9 November 2015