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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Social Impact Contractor ： ウィキペディア英語版 Social Impact Contractor A Social Impact Contractor is a corporate body which holds a contract with a public body to provide goods or services with defined outcomes intended to achieve a social or environmental benefit. In the United Kingdom, tax relief is available for accredited Social Impact Contractors〔Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014〕 as a result of provisions announced in the Treasury's Autumn Statement in December 2013 and implemented in the Finance Act 2014. Accreditation is managed by the Cabinet Office, who require an annual report to be submitted by each Social Impact Contractor.〔Cabinet Office, Guidance concerning the Accreditation of Social Impact Contractors https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/371934/SITRAccreditationGuidanceVersion4Mins_NN.pdf accessed 1 July 2015〕 Tax relief is given at 30% of the shares.〔HR Revenue and Customs, PAYE10048 - Coding: coding allowances and reliefs: social investment tax relief http://www.hmrc.gov.uk/manuals/pommanual/paye10048.htm accessed 1 July 2015〕 As at 22 July 2015, there were two Social Impact Contractors accredited by the Cabinet Office: Aspire Gloucestershire Ltd. and Ambition East Midlands Ltd.〔Freedom of Information Act Enquiry, http://goodprocurementltd.wordpress.com/2015/07/26/social-impact-contractors/, accessed 26 July 2015〕 The government has stated that it will be monitoring the uptake of the reliefs (measured in terms of investor and investee numbers, amounts of investment and the distribution of levels of investment, and to evaluating the impact of the scheme on social enterprises’ performance and the associated social benefit.〔HM Revenue and Customs, Social investment tax relief https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/279864/SITR_Pack.pdf accessed 1 July 2015〕 Charities' views on the tax relief have been mixed, with criticisms that the scheme is difficult to use, too small-scale or an opportunity for tax avoiders.〔Ainsworth, D., Social investment tax relief - is it right for you? http://www.civilsociety.co.uk/finance/blogs/content/17422/social_investment_tax_relief_-_is_it_right_for_you accessed 1 July 2015〕 ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Social Impact Contractor」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.