Community Infrastructure Levy (CIL)—reviews and appeals
Community Infrastructure Levy (CIL)—reviews and appeals

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

  • Community Infrastructure Levy (CIL)—reviews and appeals
  • Introduction
  • Common terms
  • Review and appeal of chargeable amount
  • Appeal of apportionment of liability
  • Appeal of decision relating to charitable relief
  • Appeal of decision relating to exemption for residential annexes
  • Appeal of decision relating to exemption for self-build housing
  • Appeal of notional relief in England
  • Appeal of imposition of surcharge
  • 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.

CIL is charged by ‘charging authorities’ in respect of certain development of land in their area and is collected by ‘collecting authorities’. For more information on charging and collecting authorities, and the circumstances in which CIL is charged on development, see Practice Note: Community Infrastructure Levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid.

Specified parties have the right, in certain circumstances, to request a review/make an appeal in relation to certain decisions of a collecting authority in respect of CIL. Appeals connected with the calculation of the chargeable amount, apportionment of liability and the grant of certain relief and exemptions are considered by valuers of the Valuation Office Agency (VOA), while appeals related to surcharges, deemed commencement dates and CIL stop notices are considered by the Secretary of State/Planning Inspectorate. There is no ability to review/appeal a decision by a collecting