Guidance

Community Investment Tax Relief

Find out about the Community Investment Tax Relief scheme if you invest in accredited community development finance institutions.

• From: HM Revenue & Customs
• Published: 16 February 2023

The Community Investment Tax Relief scheme encourages investment in disadvantaged communities by giving tax relief to investors who back businesses (and other enterprises) in less advantaged areas.

The tax relief is available to individuals and companies and is worth up to 25% of the value of the investment in the community development finance institution.

The relief is spread over 5 years, starting with the year in which the investment is made.

If you are a tax practitioner or work within community development finance institutions, you can find out more in the Community investment tax relief manual.

Guidance for investors

If you are considering investing under the scheme, read the brief guide for investors in the community investment Tax relief manual.

For individuals

Read support and guidance for individuals claiming the relief.

For companies

Find out how to work out the de minimis aid for companies

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How to become an accredited community development finance institution

If you are a community development finance institution, you can seek accreditation under the scheme.

When to complete a tax relief certificate

Once a community development finance institution has received a suitable investment, it should issue the investor with a tax relief certificate.

Complete a Community Investment Tax Relief certificate.

Published 16 February 2023