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The role of tax incentives in encouraging social investment

05 March 2013

Research Report

Download 'The role of tax incentives in encouraging social investment' (816kb)

Download 'The role of tax incentives in encouraging social investment - annexes' (610kb)

This research investigates the basis for and implications of introducing a tax relief for social investment. It looks at the rationale for such a relief, and draws on the evidence of an unmet appetite amongst wealthy individuals to include social enterprise investment in their portfolio.

Existing survey data is used to calculate the likely amount of capital that might be raised through such a tax relief. The report then goes onto identify key principles for developing such a tax relief, and looks at the changes that would be required to existing mainstream venture capital tax reliefs to allow for social investment.

The report was prepared for the City of London and Big Society Capital by Worthstone assisted by Wragge and Co LLP.

Experts Katie Hill, City of London Corporation, Gavin Francis, Worthstone and Neil Pearson of Wragge and Co discuss the role and benefits of tax incentives in encouraging social enterprise investment in this video post.

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Published:
04 March 2013
Last Modified:
15 May 2015

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