GET SITR provides free support and resources to better understand and use Social Investment Tax Relief (SITR).

It is a joint initiative led by Big Society Capital and supported by the Department for Culture, Media and Sport,  CIC AssociationCIC RegulatorCommunity Shares CompanyPower to Change and Community Shares Unit.

What is Social Investment Tax Relief?

SITR is designed to encourage people to invest into social enterprises & charities by offsetting the risk to investors.

Charities & social enterprises

Charities & social enterprises

For eligible social enterprises, charities and community businesses, SITR can be used to raise patient and flexible capital to support your trading activities. Find out if you're eligible and how it works.


Professional advisers

If you're an adviser to charities and social enterprises, SITR may enable the organisations you work with to raise investment in a more cost-effective way. Find information & resources to help you support them.

For investors


SITR enables more people to invest in line with their values. Individual investors can receive a 30% tax break on SITR investments. Find out how it works and how it compares to other tax reliefs.

What type of capital can SITR raise?
loan or equity
Negotiate terms
Negotiate terms acceptable with your investors
Window of 3 years and 1 day before repayments start on the capital borrowed
Risk is offset
Cost of finance subsidised with a 30% tax relief for investors
How does SITR work?
News, blogs and events
SITR Review
SITR review: looking at the headlines & not forgetting the impact
After spending time examining our open-source SITR Deals Database for the Government’s review of Social Investment Tax Relief, On-Purpose Associate Thomas Mackay picks out some of the headlines that helped to inform Big Society Capital’s response.