Community Infrastructure Levy (CIL)—calculating CIL in England
Community Infrastructure Levy (CIL)—calculating CIL in England

The following Planning guidance note provides comprehensive and up to date legal information covering:

  • Community Infrastructure Levy (CIL)—calculating CIL in England
  • Introduction
  • Context
  • Chargeable amount
  • STANDARD CASES
  • Standard cases—CIL Regulation 40 and Schedule 1—calculation of chargeable amount
  • Standard cases—indexation
  • Standard cases—value of A: deemed net area chargeable
  • Standard cases—value of Ex: phased planning permissions
  • NON-STANDARD CASES
  • more

Introduction

Community Infrastructure Levy (CIL) is a charge levied in respect of development. The legislative basis for CIL is found in Part 11 of the Planning Act 2008 (PA 2008), which empowers the Secretary of State to make regulations providing for the imposition of CIL. Those regulations were made in the form of the Community Infrastructure Levy Regulations 2010 (the CIL Regulations), SI 2010/948. CIL applies to both England and Wales, although this Practice Note only deals with how CIL is calculated in England in respect of a planning permission granted on or after 1 September 2019 (or a liability notice, whenever issued, in respect of such a planning permission). For guidance on how the amount of CIL which is due is to be calculated in Wales, and in England in respect of a planning permission granted before 1 September 2019 or a liability notice, whenever issued, in respect of such a planning permission, see Practice Note: Community Infrastructure Levy (CIL)—calculating CIL in Wales.

Context

There is no specific regulation in the CIL Regulations, SI 2010/948 which neatly specifies the circumstances in which liability for CIL arises. However, it can be deduced from the CIL Regulations, SI 2010/948 as a whole that the following requirements must be met for liability under the CIL Regulations to arise:

  1. there must