
What Is SITR (Social Investment Tax Relief)?
SITR (Social Investment Tax Relief) is a UK tax incentive that encourages investment into social enterprises by offering investors income tax and capital gains benefits.
SITR (Social Investment Tax Relief) Meaning
The SITR meaning centres on supporting charities and community-focused organisations that deliver social impact. To define SITR in practice, eligible social enterprises can raise investment, and in return, investors receive income tax relief, capital gains deferral and potential loss relief. Unlike SEIS/EIS, SITR applies specifically to mission-driven organisations with asset locks and strict use-of-funds requirements. A clear SITR definition helps investors understand how the scheme blends financial return with social purpose. SITR stands for unlocking capital for organisations that generate measurable, positive societal outcomes.
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