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<p>The Social Investment Tax Relief (SITR) is intended to address a specific access
to finance market failure for social enterprises by incentivising individuals to invest
in these ventures.</p><p> </p><p>The scheme is intended to support a broad range of
social enterprises, with a variety of social missions and community benefits. SITR
is not designed directly to encourage employment or to support particular geographical
areas: qualifying social enterprises are free to use SITR wherever they are in the
country in whatever way they determine is best for their growth and development.</p><p>
</p><p>The Government committed to a full review of SITR within two years of its expansion,
and published a Call for Evidence last year on the use of the scheme to date. A Summary
of Responses will be published in due course alongside a decision on the policy’s
future.</p>
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