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Policy paper: Community Investment Tax Relief: expansion

This tax information and impact note is about changes to the Community Investment Tax Relief scheme.

Documents

Details

This measure increases the limit on the amounts that accredited Community Development Finance Institutions can raise, and on which their investors can claim Community Investment Tax Relief.

It also increases the limits on the amounts that these Community Development Finance Institutions can lend to businesses and enterprises.

Published 11 May 2023

This tax information and impact note is about changes to the Community Investment Tax Relief scheme.

Documents

Details

This measure increases the limit on the amounts that accredited Community Development Finance Institutions can raise, and on which their investors can claim Community Investment Tax Relief.

It also increases the limits on the amounts that these Community Development Finance Institutions can lend to businesses and enterprises.

Published 11 May 2023