The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
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3 Criteria for social impact contracts
(1) The criteria that a contract must meet to be a social impact contract are as follows— (a) a Contracting Authority must be a party to the contract, (b) the contract must set out the outcomes (“the defined outcomes”) that are intended to be achieved under the contract, (c) the Secretary of State must be satisfied that the defined outcomes— (i) have a social or environmental purpose, and (ii) satisfy the conditions specified in Part 2B (further conditions for defined outcomes) of the Social Investment Tax Relief – Guidance Concerning the Accreditation of Social Impact Contractors published on behalf of the Minister for the Cabinet Office at the time of the application for accreditation, (d) where services are to be provided under the contract, the contract must distinguish between— (i) the services to be provided under the contract, and (ii) the defined outcomes that are intended to be achieved under the contract arising from the provision of those services, (e) the defined outcomes must be capable of being objectively measured, and the method of measurement must be set out in the contract, (f) ...the progress towards achieving the defined outcomes must be assessed, on the basis of the method of measurement referred to in paragraph (e), at intervals which the Secretary of State is satisfied are appropriate in relation to the contract, and (g) at least 60% of the total amount of the payments that could be made under the contract by the Contracting Authority to the company ... must be conditional on achieving defined outcomes which the Secretary of State is satisfied meet the criteria in paragraphs (c) and (e) above. (2) For the purposes of this regulation— (a) “Contracting Authority” has the meaning given by regulation 2(1) of the Public Contracts Regulations 2015, (b) a “social or environmental purpose” means one or more of the following purposes— (i) the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage, (ii) the relief or prevention of poverty, (iii) the promotion of employment, culture, heritage or sport, (iv) the advancement of training and education, (v) the prevention and reduction of crime, (vi) environmental protection, (vii) the provision of social housing and the relief of homelessness, (viii) the provision of community facilities, (ix) the promotion of social inclusion and cohesion, (x) the advancement of citizenship or community development, (xi) the improvement of physical and mental health, (xii) the provision of long-term care in relation to any infirmity, or (xiii) any other areas that may reasonably be regarded as analogous to any areas falling within any of paragraphs (i) to (xii).
3 Criteria for social impact contracts
(1) The criteria that a contract must meet to be a social impact contract are as follows— (a) a Contracting Authority must be a party to the contract, (b) the contract must set out the outcomes (“the defined outcomes”) that are intended to be achieved under the contract, (c) the Secretary of State must be satisfied that the defined outcomes— (i) have a social or environmental purpose, and (ii) satisfy the conditions specified in Part 2B (further conditions for defined outcomes) of the Social Investment Tax Relief – Guidance Concerning the Accreditation of Social Impact Contractors published on behalf of the Minister for the Cabinet Office at the time of the application for accreditation, (d) where services are to be provided under the contract, the contract must distinguish between— (i) the services to be provided under the contract, and (ii) the defined outcomes that are intended to be achieved under the contract arising from the provision of those services, (e) the defined outcomes must be capable of being objectively measured, and the method of measurement must be set out in the contract, (f) ...the progress towards achieving the defined outcomes must be assessed, on the basis of the method of measurement referred to in paragraph (e), at intervals which the Secretary of State is satisfied are appropriate in relation to the contract, and (g) at least 60% of the total amount of the payments that could be made under the contract by the Contracting Authority to the company ... must be conditional on achieving defined outcomes which the Secretary of State is satisfied meet the criteria in paragraphs (c) and (e) above. (2) For the purposes of this regulation— (a) “Contracting Authority” has the meaning given by regulation 2(1) of the Public Contracts Regulations 2015, (b) a “social or environmental purpose” means one or more of the following purposes— (i) the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage, (ii) the relief or prevention of poverty, (iii) the promotion of employment, culture, heritage or sport, (iv) the advancement of training and education, (v) the prevention and reduction of crime, (vi) environmental protection, (vii) the provision of social housing and the relief of homelessness, (viii) the provision of community facilities, (ix) the promotion of social inclusion and cohesion, (x) the advancement of citizenship or community development, (xi) the improvement of physical and mental health, (xii) the provision of long-term care in relation to any infirmity, or (xiii) any other areas that may reasonably be regarded as analogous to any areas falling within any of paragraphs (i) to (xii).
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