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Updates: Community investment tax relief manual

2022

17 March 2022 published amendments

2018

14 December 2018 published amendments

CITR: A brief guide for investors

Updated Departmental details

2017

5 October 2017 published amendments

22 March 2017 published amendments

Tax Relief: Disclosure of information

Updated Departmental details

Investment by community development finance institutions (CDFIs): Non-residential property investments

Updated Departmental details

Investment by community development finance institutions (CDFIs): Residential property investments

Updated Departmental details

Investment by community development finance institutions (CDFIs): Investments in non-profit-distributing enterprises

Updated Departmental details

Investment by community development finance institutions (CDFIs): Meaning of “qualifying enterprise”

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - meaning of “residential property”

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - investment in residential property

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - investment fund limits

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Publication of accredited bodies

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Appeals against refusal to grant accreditation and withdrawals of accreditation

Updated Departmental details

Accreditation: Limit on qualifying investments

Updated Departmental details

Accreditation: Reporting Requirements

Update Departmental details

Accreditation of community development finance institutions (CDFIs): Period of accreditation

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Criteria for accreditation

Updated Departmental details

Accreditation of community development finance institutions (CDFIs): Application for accreditation

Updated Departmental details

Administration of the CITR Scheme

Updated Departmental name

7 March 2017 published amendments

CITR: A brief guide for investors

Updated to include details of how State aid to businesses in receipt of loans is calculated