At Budget 2018, the Government announced that it would seek views on the Social Investment Tax Relief (SITR). HM Treasury ran a call for evidence seeking the views of organisations and individuals on how SITR has affected access to finance for social enterprises.

Its aim was to enable the Government to understand how SITR has been used since its introduction in 2014, including the levels of take-up and what impact it has had on social enterprises’ access to finance. The SITR has a sunset clause which will bring the scheme to an end in April 2021, and the call for evidence will help inform a decision about the future of the relief.