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<p>The Government keeps all taxes and reliefs under review to ensure that they continue
to meet policy objectives and represent value for money for taxpayers.</p><p> </p><p>In
2019, the Government comprehensively reviewed the Social Investment Tax Relief (SITR),
in line with commitments made when SITR was enlarged in 2017.</p><p> </p><p>As part
of this review, the Government published a Call for Evidence in April 2019, which
ran for 12 weeks.</p><p> </p><p>The Call for Evidence examined SITR’s effectiveness
at incentivising individuals to invest in social enterprises, and its impact on the
social investment and enterprise markets. A list of questions asked in the consultation
can be found here: <a href="https://www.gov.uk/government/consultations/social-investment-tax-relief-call-for-evidence/social-investment-tax-relief-call-for-evidence"
target="_blank">https://www.gov.uk/government/consultations/social-investment-tax-relief-call-for-evidence/social-investment-tax-relief-call-for-evidence</a>.</p><p>
</p><p>The Call for Evidence received responses and evidence from a range of interested
parties, including social enterprises, charities, community businesses, investors,
and intermediaries.</p><p> </p><p>A Summary of Responses to the Call for Evidence
will be published in due course.</p>
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