While there are no direct tax exemptions specifically for Corporate Social Responsibility (CSR) expenditure in the UK, businesses may be able to claim deductions under Section 80G. This allows for a 100% deduction of the amount donated, or a 50% deduction under certain conditions. However, it's important to note that CSR expenditure itself is not considered a business expense for tax purposes and Section 80G is not directly part of CSR regulations.
No specific tax exemptions have been extended to CSR expenditure per se. The Finance Act, 2014 also clarifies that expenditure on CSR does not form part of business expenditure