Community Infrastructure Levy (CIL)—exemptions and relief for charities
Community Infrastructure Levy (CIL)—exemptions and relief for charities

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

  • Community Infrastructure Levy (CIL)—exemptions and relief for charities
  • Context
  • Mandatory charitable exemption from CIL—CIL regulation 43
  • Discretionary charitable relief from CIL—CIL regulations 44 and 45
  • CIL Charitable exemption/charitable relief—procedure
  • Carry over of relief for section 73 permissions
  • Withdrawal of CIL charitable relief
  • Challenging or appealing a determination relating to CIL charitable relief
  • Practical issues

Context

Community Infrastructure Levy

The Community Infrastructure Levy (CIL) is a development charge which local planning authorities, designated as charging authorities under Part 11 of the Planning Act 2008, are entitled to charge on development taking place in their area. For an overview of the CIL regime, see Practice Note: Community Infrastructure Levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid.

Where a charging authority has decided to charge CIL, it must adopt a charging schedule setting out the rates at which it will levy the charge. Any planning permission granted, or deemed to be granted under general permitted development rights after the date of adoption of the authority’s charging schedule will then be liable for CIL, unless one of several exemptions or reliefs applies. This Practice Note deals exclusively with relief granted to charities or in respect of charitable activities. For other reliefs and exemptions, see Practice Notes: Community Infrastructure Levy (CIL)—exemptions for minor development, residential annexes and extensions and self-build housing, Community Infrastructure Levy (CIL)—exceptional circumstances relief and Community Infrastructure Levy (CIL)—social housing relief.

The CIL regime is governed by the Community Infrastructure Regulations 2010, SI 2010/948 (the CIL Regulations). The CIL Regulations are based on the concept of a ‘chargeable development’. This is defined in CIL Regulations, SI 2010/948, reg