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

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

  • Community Infrastructure Levy (CIL)—exemptions and relief for charities
  • Context
  • Community Infrastructure Levy
  • Introduction to the exemption from CIL for charities
  • Mandatory charitable exemption from CIL—CIL regulation 43
  • Meaning of owner of material interest
  • Meaning of charitable institution and charitable purposes
  • Instances in which mandatory charitable exemption is not available
  • Discretionary charitable relief from CIL—CIL regulation 44
  • Making discretionary charitable relief available
  • More...

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

FORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017, ‘Technical Issues in Charity Law’. The Report stemmed in part from Lord Hodgson’s review in July 2012 pursuant to section 73 of the Charities Act 2006 (ChaA 2006), ‘Trusted and Independent: Giving charity back to charities’. The Report made 43 recommendations, in 12 areas. The Response wholly or partially accepted 38 of the recommendations. For a commentary on the Response please see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. It is worth bearing the proposals – and the Response – in mind when considering and advising on charity law in general.

These changes are being implemented by the Charities Bill, which had its first reading in the House of Lords on 26 May 2021. For analysis on the Charities Bill 2021, see News Analysis: Charities Bill 2021—easing charity administration and to follow the passage of the Bill through Parliament, see: UK Parliament: Charities Bill [HL].

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

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