Community Infrastructure Levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid
Community Infrastructure Levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid

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

  • Community Infrastructure Levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid
  • Introduction
  • Who charges and collects CIL?
  • In what circumstances does CIL liability arise?
  • At what point in time does CIL liability crystallise?
  • CIL and scheme amendments/section 73 permissions
  • Who is liable for CIL?
  • When must CIL be paid?
  • How is CIL paid?

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.

Who charges and collects CIL?

CIL is charged by ‘charging authorities’ in respect of development of land in their area. PA 2008, s 206 specifies that a local planning authority (LPA) is the charging authority for its area. However:

  1. in Greater London, the Mayor of London is a charging authority, in addition to Borough Councils

  2. in the Broads, the Broads Authority is the only charging authority, and

  3. in the Isles of Scilly, the Council of the Isles of Scilly is the only charging authority

CIL is collected by ‘collecting authorities’. Charging authorities are also usually the collecting authorities for CIL charged in their area, meaning that they also collect the CIL due in respect of development of land in their area. However:

  1. in relation to CIL charged by the Mayor of London, the collecting authority is:

    1. the mayoral development corporation (MDC) where the development is situated in the

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