Nick Hurd, the shadow third sector minister, has insisted there should be "targeted tax breaks" to help develop the social investment market.
Speaking last night at an election debate hosted by social enterprise umbrella body Social Enterprise London, Hurd said it was vital that it was made easier for social entrepreneurs to access capital.
"We're frustrated that the Government has dithered over the creation of a social investment bank," he said. "We feel that one should be created, and it should be supported by targeted tax incentives to get this market going."
But Hurd stopped short of offering any precise suggestions of the sort of tax breaks that could be offered.
Jenny Willott, third sector spokeswoman for the Liberal Democrats, said her party was also considering social enterprise tax structures.
She said that Vince Cable, the party's Treasury spokesman, was "interested in finding out more about this".