PPG - CIL Flashcards
CIL
What is the CIL?
The Community Infrastructure Levy (the ‘levy’) is a charge which can be levied by local authorities on new development in their area. It is an important tool for local authorities to use to help them deliver the infrastructure needed to support development in their area.
What does CIL apply to?
The levy only applies in areas where a local authority has consulted on, and approved, a charging schedule which sets out its levy rates and has published the schedule on its website.
Most new development which creates net additional floor space of 100 square metres or more, or creates a new dwelling, is potentially liable for the levy.
What kind of development is liable for the levy?
The levy may be payable on development which creates new or additional internal area, where the gross internal area of new build is 100 square metres or more.
This limit does not apply to new houses or flats, and a charge can be levied on a single house or flat of any size.
What kind of development does not pay the levy?
- Development of less than 100 square metres.
- Buildings into which people do not normally go
- Buildings into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery.
- Structures which are not buildings, such as pylons and wind turbines.
- Specified types of development which local authorities have decided should be subject to a ‘zero’ rate and specified as such in their charging schedules.
Who is liable to pay the levy?
Landowners
