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Introduction The Community Infrastructure Levy (CIL) is a tariff charged on development. Its statutory footing sits in Part 11 of the Planning Act 2008 (PA 2008), which authorises the Secretary of State to make regulations to provide for CIL’s imposition. Those rules were introduced as the Community Infrastructure Levy Regulations 2010 (the CIL Regulations), SI 2010/948. CIL covers both England and Wales, though this Practice Note addresses only the method for calculating CIL in England for any planning permission issued on or after 1 September 2019 (or a liability notice, whenever served, relating to such a permission). For assistance on working out the CIL sum payable in Wales, and in England for a permission granted before 1 September 2019 or a liability notice, whenever served, for such a permission, see Practice Note: Community Infrastructure Levy (CIL)—calculating CIL in Wales. Context No single provision in the CIL Regulations, SI 2010/948 neatly sets out the precise circumstances in which CIL liability is triggered. Nevertheless, this can be inferred from...
Introduction The Community Infrastructure Levy (CIL) is a tariff imposed on development proposals. Its statutory footing lies in Part 11 of the Planning Act 2008 (PA 2008), which enables the Secretary of State to make regulations providing for the imposition of CIL. That power was given effect through the Community Infrastructure Levy Regulations 2010 (the CIL Regulations), SI 2010/948. CIL applies in both England and Wales; however, this Practice Note explains how to calculate CIL in Wales, and in England where planning permission was granted before 1 September 2019, or where a liability notice, whenever issued, concerns such a permission. For guidance on calculating the amount of CIL due in England for permissions granted on or after 1 September 2019 (or a liability notice, whenever issued, relating to such a permission), see Practice Note: Community Infrastructure Levy (CIL)—calculating CIL in England. Context There is no single regulation within the CIL Regulations, SI 2010/948, that neatly specifies the situations in which CIL liability arises. Nevertheless, those circumstances can...