What are the benefits of SITR?

Investors in SITR qualifying bonds can, depending on their individual circumstances and the company’s compliance with the rules governing SITR, enjoy some or all of the following tax advantages:

Income tax relief: 30% of the amount invested is given as a relief against income tax liability in the tax year the investment is made or in the previous tax year;
Capital gains hold-over relief: payment of tax on a capital gain can be deferred where the gain is re-invested into investments that also qualify for SITR. The SITR qualifying investment must be made in the period one year before or three yearsafter the gain arose; and
Capital gains disposal relief: an investment which has attracted income tax relief (that has not been subsequently withdrawn) is exempt from capital gains tax if theinvestment is disposed of for more than the purchase price.

The investment must have been held for at least three years. Full, up to date information can be found on the HMRC website.

You should always take your own tax advice before deciding whether to invest.

Can't find your answer?

We're here to help. Get in touch and we’ll get back to you as soon as we can.

Back to support

Investments offered on this platform are not readily realisable, which means that they may be difficult to sell and you may not get back the full amount invested. Investments are not covered by the Financial Services Compensation Scheme (FSCS) and your capital is at risk and returns are not guaranteed. Repayment of capital and interest or payment of dividends will be dependent on the success of the organisation's business model and past performance isn’t a reliable indicator of future performance. You should always read the offer document in full before deciding whether or not to invest as it will cover risks specific to an individual investment. You can read more about the general risks associated with making these types of investments. If you are unsure if any of these investments are right for you, you should contact an Independent Financial Adviser.

Triodos Bank UK Ltd. Registered Office: Deanery Road, Bristol, BS1 5AS. Registered in England and Wales No. 11379025. Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority under registration number 817008.