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,

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 covers how CIL 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. For guidance on how the amount of CIL which is due is to be 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), see Practice Note: Community Infrastructure Levy (CIL)—calculating CIL in England. Context There is no specific regulation in the CIL

Considerations for developers Check whether the LPA has adopted a charging schedule for CIL CIL is only payable where the relevant local planning authority (LPA) has adopted a charging schedule, which sets out the rates of community infrastructure levy (CIL). The LPA cannot charge CIL unless a charging schedule is in place. If the relevant LPA has adopted a charging schedule, it should be available on its website. See Practice Note: Community Infrastructure levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid. Check whether the development is liable to CIL Most new development which: • has 100 sq m or more of gross internal floorspace, or • involves creating one dwelling (even where this is below 100 sq m) is liable to pay CIL, unless it is subject to a discretionary relief, ie: • social housing relief • charitable relief, or • exceptional circumstances relief Note, however, that the above forms of relief must be applied for. The relevant provisions governing applications for relief

Context Community Infrastructure Levy (CIL) is a charge levied by charging authorities in respect of development. Charging authorities are generally the local planning authority (LPA) for an area. 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 (CIL Regulations), SI 2010/948. CIL is charged by ‘charging authorities’ in respect of development of land in their area. PA 2008, s 206 specifies that an LPA is the charging authority for its area, although there are exceptions (see Practice Note: Community Infrastructure Levy (CIL)—who administers CIL, when does CIL arise, and when and by whom must CIL be paid). Charging authorities must spend the money raised by CIL on funding the provision, improvement, replacement, operation or maintenance of infrastructure to support the development of their area. Infrastructure is defined in PA 2008, s 216 as including

Introduction The 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, SI 2010/948 (the CIL Regulations). CIL applies in 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. The CIL Regulations contain enforcement provisions, giving collecting authorities the power to issue a range of surcharges, stop notices, and if necessary to recover funds by appropriate legal action. Collection and enforcement arrangements are supported by the right to appeal certain decisions

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. 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 exceptional circumstances relief. 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)—exemptions and relief for charities and Community Infrastructure Levy (CIL)—social housing relief. The CIL regime is governed by the Community Infrastructure Levy Regulations 2010, (the CIL Regulations), SI 2010/948. The CIL Regulations are based on the concept of a ‘chargeable

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

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. 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 the exemption from CIL granted for minor development, residential annexes and extensions and self-build housing. For other reliefs and exemptions, see Practice Notes: Community Infrastructure Levy (CIL)—exemptions and relief for charities, Community Infrastructure Levy (CIL)—exceptional circumstances relief and Community Infrastructure Levy (CIL)—social housing relief. The CIL regime is governed by the Community Infrastructure Levy Regulations 2010 (CIL Regulations),

Introduction The 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

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. 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 social housing relief. 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)—exemptions and relief for charities. The CIL regime is governed by the Community Infrastructure Levy Regulations 2010 (the CIL Regulations), SI 2010/948. The CIL Regulations are based on the concept of a ‘chargeable

STOP PRESS: The English Devolution and Community Empowerment Bill received Royal Assent on 29 April. This content is being reviewed in accordance with the Act. Introduction The 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: • in Greater London, the Mayor of London is a charging authority, in addition to Borough Councils • in the Broads, the Broads Authority is the

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