The Community Infrastructure Levy Regulations 2010

• (b) wholly or mainly for use by the general public;

• (c) wholly or mainly for the benefit of occupants of development which is not relevant development; or

• (d) to be used wholly or mainly for commercial purposes.

• (4) The gross internal area of any communal development that is qualifying communal development must be calculated by applying the following formula—

$$X×AB$where—X = the gross internal area of the communal development;A = the gross internal area of the qualifying dwellings to which the communal development relates; andB = the gross internal area of the qualifying dwellings and the relevant development, provided that the communal development is for the benefit of those dwellings and that relevant development.$

• (5) In this regulation, “relevant development” means development which is granted permission by the same planning permission as the qualifying dwellings in question, but which does not include the qualifying dwellings or the communal development.

Social housing relief: qualifying amount

Social housing relief: procedure

Social housing relief: disposal of land before occupation

Withdrawal of social housing relief

Social housing relief: information notice

Exemption for self-build housing

54A

• (1) ... A person (P) is eligible for an exemption from liability to pay CIL in respect of a chargeable development, or part of a chargeable development, if it comprises self-build housing or self-build communal development.

• (2) Self-build housing is a dwelling built by P (including where built following a commission by P) and occupied by P as P’s sole or main residence.

• (3) The amount of any self-build communal development that P can claim the exemption in relation to is to be determined in accordance with paragraphs (4) to (6).

• (4) Subject to paragraph (5), development is self-build communal development if it is for the benefit of the occupants of more than one dwelling that is self-build housing, whether or not it is also for the benefit of the occupants of relevant development.

• (5) Development is not self-build communal development if it is—

• (a) wholly or partly made up of one or more dwellings;

• (b) wholly or mainly for use by the general public;

• (c) wholly or mainly for the benefit of occupants of development which is not relevant development; or

• (d) to be used wholly or mainly for commercial purposes.

• (6) The amount of any self-build communal development that P can claim the exemption in relation to must be calculated by applying the following formula—

$$X×AB$where—X = the gross internal area of the self-build communal development;A = the gross internal area of the dwelling in relation to which P is claiming the exemption for self-build housing; andB = the gross internal area of the self-build housing and relevant development, provided that the self-build communal development is for the benefit of that housing and that relevant development.$

• (7) In this regulation, “relevant development” means development which is authorised by the same planning permission as the self-build housing in question, but which does not include the self-build housing or the self-build communal development.

• (8) In order to claim the exemption in relation to self-build communal development, P must assume liability to pay CIL in respect of that development (and may do so jointly in respect of the chargeable development) and either claim the exemption—

• (a) at the same time as P claims the exemption in respect of the self-build housing; or

• (b) where the self-build housing is granted permission through a phased planning permission, in relation to any phase of that permission.

• (9) An exemption or relief under this regulation is known as an exemption for self-build housing.

• (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption for self-build housing: procedure

54B

• (1) A person who wishes to benefit from the exemption for self-build housing must submit a claim to the collecting authority in accordance with this regulation.

• (2) The claim must—

• (a) be made by a person who—

• (i) intends to build, or commission the building of, a new dwelling, and intends to occupy the dwelling as their sole or main residence for the duration of the clawback period, and

• (ii) has assumed liability to pay CIL in respect of the new dwelling, whether or not they have also assumed liability to pay CIL in respect of other development;

• (b) subject to paragraph (3A), be received by the collecting authority before commencement of the chargeable development;

• (c) be submitted to the collecting authority in writing on a form published by the Secretary of State (or a form substantially to the same effect);

• (d) include the particulars specified or referred to in the form; and

• (e) where more than one person has assumed liability to pay CIL in respect of the chargeable development, clearly identify the part of the development that the claim relates to.

• (3) Subject to paragraph (3A), a claim under this regulation will lapse where the chargeable development to which it relates is commenced before the collecting authority has notified the claimant of its decision on the claim.

• (3A) Paragraphs (2)(b) and (3) do not apply where an exemption for self-build housing has been granted in relation to a chargeable development and the provision of self-build housing or self-build communal development changes after the commencement of that development.

• (4) As soon as practicable after receiving a valid claim ... the collecting authority must grant the exemption and notify the claimant in writing of the exemption granted (or the amount of relief granted, as the case may be) and provide an explanation of the requirements of regulation 67(1).

• (5) A claim for an exemption for self-build housing is valid if it complies with the requirements of paragraph (2).

• (6) A person who is granted an exemption for self-build housing ceases to be eligible for that exemption if a commencement notice is not submitted to the collecting authority before the day the chargeable development is commenced.

Exemption for self-build housing: completion of development

54C

• (1) A person (P) granted an exemption for self-build housing in respect of development (D) must comply with this regulation.

• (2) Within six months of the date of the compliance certificate for D, P must submit a form to the collecting authority confirming that D is self-build housing or self-build communal development (as the case may be).

• (3) The form referred to in paragraph (2) must—

• (a) be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect);

• (b) include the particulars specified or referred to in the form; and

• (c) be accompanied by the documents specified or referred to in the form.

Withdrawal of the exemption for self-build housing

54D

• (1) This regulation applies if an exemption for self-build housing is granted and a disqualifying event occurs before the end of the clawback period.

• (2) For the purposes of this regulation, a disqualifying event is—

• (a) any change in relation to the self-build housing or self-build communal development which is the subject of the exemption such that it ceases to be self-build housing or self-build communal development;

• (b) a failure to comply with regulation 54C;

• (c) the letting out of a whole dwelling or building that is self-build housing or self-build communal development;

• (d) the sale of the self-build housing; or

• (e) the sale of the self-build communal development.

• (3) Subject to paragraphs (5) and (6), where this regulation applies the exemption for self-build housing granted in respect of the self-build housing or self-build qualifying development is withdrawn and the relevant person is liable to pay—

• (a) an amount of CIL equal to the amount of CIL that would have been payable on commencement of the development if the exemption had not been granted; ...

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) The relevant person must notify the collecting authority in writing of the disqualifying event before the end of the period of 14 days beginning with the day on which the disqualifying event occurs.

• (5) The collecting authority must notify the relevant person at least 28 days before taking any action in relation to a disqualifying event under paragraph (2)(b), informing them of the date after which they intend to take any such action.

• (6) If the relevant person submits to the collecting authority a form which complies with the requirements of regulation 54C(3) before the date mentioned in paragraph (5), the exemption is not withdrawn and the collecting authority may take no further action in relation to that disqualifying event.

• (7) As soon as practicable after receiving the notice of the disqualifying event (or the expiry of the period in paragraph (5), as the case may be) the collecting authority must notify the relevant person in writing of the amount of CIL payable under paragraph (3).

• (8) In this regulation “relevant person” means the person benefitting from the exemption for self-build housing in respect of the dwelling or communal development which has ceased to qualify for the exemption.

Discretionary relief for exceptional circumstances

Exceptional circumstances: notification requirements

Exceptional circumstances: procedure

Exceptional circumstances: procedure in London

Application of regulation 59A to land and infrastructure payments

Infrastructure payments

73A

• (1) If a charging authority has made infrastructure payments available in its area it may accept one or more infrastructure payments in satisfaction of the whole or part of the CIL due in respect of a chargeable development.

• (2) An infrastructure payment is the provision of one or more items of infrastructure by a person (P) who would be liable to pay CIL in respect of a chargeable development on commencement of that development.

• (3) Where CIL is paid by way of an infrastructure payment the amount of CIL paid is an amount equal to the value of the infrastructure provided.

• (4) Paragraph (1) is subject to the following provisions of this regulation.

• (5) A charging authority must aim to ensure that the infrastructure provided through an infrastructure payment will be used to support the development of its area.

• (6) A charging authority may accept an infrastructure payment relating to infrastructure to be provided outside its area if it considers that the infrastructure will support the development of its area.

• (7) A charging authority may not accept an infrastructure payment unless—

• (a) it is satisfied that P—

• (i) has, or is likely to have, sufficient control over the land on which the infrastructure is to be constructed to enable P to provide the infrastructure, and

• (ii) has provided the charging authority with evidence that P has obtained, or will be likely to be able to obtain, any relevant statutory authorisations that are necessary to enable the infrastructure to be constructed;

• (b) it is satisfied that the infrastructure to be provided—

• (i) is relevant infrastructure, and

• (ii) is not necessary to make the development granted permission by the relevant permission acceptable in planning terms;

• (c) the infrastructure will be provided to the charging authority or a person nominated by the charging authority (with that person’s agreement);

• (d) P has assumed liability to pay CIL in respect of the chargeable development; and

• (e) an agreement to provide the infrastructure is entered into before the chargeable development mentioned in paragraph (2) is commenced.

• (8) The agreement mentioned in paragraph (7)(e) must—

• (a) be in writing;

• (b) state the value of the infrastructure;

• (c) state the date by which the infrastructure is to be provided and provide for payment to the charging authority of—

• (i) the CIL cash amount, and

• (ii) interest,

in money if the infrastructure is not provided by that date, or in accordance with an agreed extension to that date; and

• (c) must satisfy the requirements of paragraph (9).

• (9) The agreement mentioned in paragraph (7)(e) must ensure that by the time the CIL cash amount would be payable if it was being paid in money, an amount equal to the CIL cash amount must either—

• (a) have been used to provide the infrastructure; or

• (b) be subject to an arrangement so that—

• (i) it can only be used by P for the purposes of providing the infrastructure,

• (ii) P cannot use that amount as a means of securing additional funding or in any other way that would benefit P,

• (iii) any interest or other benefit received in relation to that amount from that date belong to the charging authority,

• (iv) any funds subject to the arrangement remaining once the infrastructure has been provided belong to the charging authority, and

• (v) if the CIL cash amount becomes payable in money, any funds subject to the arrangement are used for that purpose.

• (10) Where the infrastructure is to be provided to a person other than the charging authority, the charging authority may not enter into the agreement mentioned in paragraph (7)(e) unless it is satisfied that that person will use the infrastructure to support the development of the charging authority’s area.

• (11) For the purposes of this regulation, the value of the infrastructure provided must be determined by an independent person, and is the cost to P of providing that infrastructure (including related design costs) on the day the valuation takes place.

• (12) In this regulation—

• (a) “the CIL cash amount” means the CIL the infrastructure payment is accepted in satisfaction of;

• (b) “independent person” has the same meaning as in regulation 73(14) (payment in kind);

• (c) infrastructure is “provided to” a person if it is completed and ownership of it is transferred to that person;

• (d) “relevant infrastructure” has the same meaning as in regulation 123 (further limitations on the use of planning obligations); and

• (d) “relevant infrastructure” means—

• (i) the infrastructure projects or the types of infrastructure listed by a charging authority on its infrastructure list; and

• (ii) in relation to any time before 31st December 2020, where no such list has been published, any infrastructure; and

• (e) ”relevant permission” means the planning permission which grants permission for the chargeable development mentioned in paragraph (2).

Infrastructure payments: notification requirements

73B

• (1) A charging authority which wishes to allow infrastructure payments in its area must—

• (a) issue a document which—

• (i) gives notice that it is willing to accept infrastructure payments in its area,

• (ii) states the date on which the charging authority will begin accepting infrastructure payments, and

• (iii) includes a policy statement setting out the infrastructure projects, or types of infrastructure, which it will consider accepting the provision of as infrastructure payments (this may be done by reference to the charging authority’s infrastructure list);

• (b) publish the document on its website;

• (c) make the document available for inspection—

• (i) at its principal office, and

• (ii) at such other places within its area as it considers appropriate; and

• (d) send a copy of the document to the collecting authority (if it is not the charging authority).

• (2) Where a charging authority wishes to revise its policy on allowing infrastructure payments in its area it must—

• (a) issue a document which—

• (i) gives notice of the revised policy,

• (ii) states the date from which the revised policy applies, and

• (iii) includes a revision of the policy statement mentioned in paragraph (1)(a)(iii);

• (b) publish the document on its website;

• (c) make the document available for inspection—

• (i) at its principal office; and

• (ii) at the places at which the document mentioned in paragraph (1) was made available for inspection under paragraph (1)(c)(ii), or, if the charging authority considers that such places are no longer appropriate, such other places within its area as it considers appropriate; and

• (d) send a copy of the document to the collecting authority (if it is not the charging authority).

• (3) A charging authority which no longer wishes to allow infrastructure payments in its area must—

• (a) issue a statement giving notice to that effect and stating the last day on which the charging authority will consider entering into an agreement under regulation 73A(7)(e);

• (b) publish the statement on its website;

• (c) make the statement available for inspection at the places at which the document mentioned in paragraph (1) was made available for inspection; and

• (d) send a copy of the statement to the collecting authority (if it is not the charging authority).

• (4) The day mentioned in paragraph (3)(a) must be no earlier than the end of the period of 14 days beginning with the date on which the statement mentioned in that paragraph is published on the charging authority’s website.

Payment in kind and infrastructure payments: further provision

Abatement : section 73 applications

Abatement: implementation of a different planning permission

74B

• (1) This regulation applies where—

• (a) a chargeable development has been commenced under a planning permission (A);

• (b) a different planning permission (B) has been granted for development on all or part of the land on which the chargeable development under A is authorised to be carried out; and

• (c) the charging authority receives notice from a person who has assumed liability to pay CIL in relation to B that the chargeable development under A will cease to be carried out and that the chargeable development under B will commence.

• (2) Where this regulation applies a person who has assumed liability to pay CIL in relation to B may request that the charging authority credits any CIL paid in relation to A against the amount due in relation to B.

• (3) To be valid a request under paragraph (2) must be—

• (a) made before the chargeable development under B is commenced; and

• (b) accompanied by proof of the amount of CIL that has already been paid.

• (4) Subject to the following paragraphs of this regulation, the charging authority must grant any valid request made under paragraph (2).

• (5) This regulation does not apply where B is a planning permission granted under section 73 of TCPA 1990.

• (6) Any CIL paid in relation to A can only be credited against the CIL due in relation to B to the extent that the CIL paid in relation to A relates to buildings (“relevant buildings”) that—

• (a) have not been completed when the request is made; and

• (b) are not taken into account in reducing the chargeable amount in relation to B through the operation of regulation 40 and Schedule 1.

• (7) Where—

• (a) B is a phased planning permission; and

• (b) the amount to be credited against the CIL due in relation to B is greater than the amount due in relation to the first phase of B commenced after a request under this regulation has been granted,

the remainder must be credited against the next phase or phases of B until there is no remainder.

• (8) Paragraph (9) applies where—

• (a) a request under paragraph (2), which is a valid request, is made in respect of the amount due in relation to B;

• (b) a relevant building is completed under A after the valid request is made (whether the completion occurs before or after the chargeable development under B commences); and

• (c) a reduced amount of CIL is paid in relation to B as a result of the grant of the request under this regulation.

• (9) Where this paragraph applies the person who was granted the abatement under this regulation must pay to the collecting authority an amount equal to the amount of CIL paid in relation to that relevant building which was credited against the amount due in relation to B.

• (10) For the purposes of this regulation the amount payable under paragraph (9), if paid, is to be treated as CIL paid in relation to B.

• (11) Abatement may be granted more than once in relation to a planning permission.

• (12) Paragraph (13) applies where a request under paragraph (2) in respect of the amount due in relation to B is made within the period ending three years after the grant of A and that request is granted.

• (13) Where this paragraph applies, any parts of buildings which—

• (a) were demolished under A,

• (b) were taken into account in reducing the chargeable amount in relation to A through the operation of regulation 40 and Schedule 1,

• (c) would have been taken into account under regulation 40 and Schedule 1 in relation to B had they not been demolished, and

• (d) are not otherwise taken into account under regulation 40 and Schedule 1,

are to be taken into account under regulation 40 in relation to B as if they are parts of in-use buildings that are to be demolished before the completion of the chargeable development under B (or, if B is a phased permission, in relation to the first phase of B).

• (14) The difference between the amount paid in relation to A and amount due in relation to B after any abatement has been granted under this regulation is not to be treated as an overpayment for the purposes of regulation 75.

Overpayment

Payments to charging authorities

Duty to supply information to collecting authority

Requests for information by collecting authority

Use of information by collecting authority

Exemption for residential annexes: appeal

116A

• (1) An interested person who is aggrieved at the decision of a collecting authority to grant an exemption for residential annexes may appeal to the appointed person on the ground that the collecting authority has incorrectly determined that the development is not wholly within the curtilage of the main dwelling.

• (2) An appeal under this regulation must be made before the end of the period of 28 days beginning with the date of the decision of the collecting authority on the claim for exemption for residential annexes.

• (3) An appeal under this regulation will lapse if the relevant development is commenced before the appointed person has notified the appellant of the decision on the appeal.

• (4) Where an appeal under this regulation is allowed the appointed person may amend the amount of exemption for residential annexes granted to the appellant.

• (5) In this regulation “main dwelling” has the same meaning as in regulation 42A.

Exemption for self-build housing: appeal

116B

• (1) An interested person who is aggrieved at the decision of a collecting authority to grant an exemption for self-build housing may appeal to the appointed person on the ground that the collecting authority has incorrectly determined the value of the exemption allowed.

• (2) An appeal under this regulation must be made before the end of the period of 28 days beginning with the date of the decision of the collecting authority on the claim for exemption for self-build housing.

• (3) An appeal under this regulation will lapse if the relevant development is commenced before the appointed person has notified the appellant of the decision on the appeal.

• (4) Where an appeal under this regulation is allowed the appointed person may amend the amount of exemption for self-build housing granted to the appellant.

Surcharge: appeal

Deemed commencement

CIL stop notices

Appeal procedure

Costs

Charging schedules: procedure in relation to a charging schedule ceasing to have effect

28A

• (1) Subject to paragraph (2), a charging authority (other than the Mayor) which proposes to make a determination under section 214(3) of PA 2008 that a charging schedule is to cease to have effect must—

• (a) prepare a statement which provides—

• (i) details of the CIL receipts for the period of five years immediately preceding the date on which the statement is first published in accordance with sub-paragraph (d), or, where the charging schedule was not in effect for the whole of the five years, the period during which the charging schedule was in effect;

• (ii) an assessment, for the period of five years beginning with the date on which it is proposed the charging schedule will cease to have effect in the area, of the potential effects of the proposal on the funding of infrastructure needs for the area; and

• (iii) a summary of the measures (in relation to planning obligations or otherwise) the charging authority has or intends to put in place in relation to funding of infrastructure needs for the area, together with an assessment of how effective the authority considers those measures are likely to be in replacing the funding lost on the charging schedule ceasing to have effect;

• (b) make a copy of the documents referred to in sub-paragraph (a) available for inspection at its principal office;

• (c) send a copy of those documents to the consultation bodies;

• (d) publish on its website—

• (i) a statement specifying that the authority proposes to determine under section 214(3) of PA 2008 that a charging schedule is to cease to have effect;

• (ii) a copy of the statement referred to in sub-paragraph (a); and

• (iii) a statement specifying—

• (aa) the period (being not less than four weeks) within which representations about the proposal may be made;

• (bb) the address to which, and the name of the person (if any) to whom, representations about the proposal must be made;

• (cc) that representations may be made in writing or by way of electronic communications;

• (dd) that representations may be accompanied by a request to be notified at a specified address of the decision of the charging authority in relation to the proposal; and

• (e) consider any representations made to it under this regulation.

• (2) Paragraph (1) does not apply where the determination referred to in paragraph (1) is part of a proposal under which the charging authority replaces a charging schedule (A) with a new charging schedule (B) provided that A ceases to have effect on the same day B takes effect.

• (3) Where paragraph (2) applies, in addition to publication of B under regulation 25 a charging authority must continue to—

• (a) make a copy of A available for inspection at its principal office and at such other offices within its area as it considers appropriate; and

• (b) publish A on its website.

• (4) Where a charging authority makes a determination under section 214(3) of PA 2008 that a charging schedule is to cease to have effect it must—

• (a) publish a statement of that fact on its website; and

• (b) notify the relevant consenting authorities of that fact.

Payment of fees and expenses of independent persons

Recovery of costs incurred by the Secretary of State

Carry over of relief in relation to certain section 73 permissions

58ZA

• (1) Where—

• (a) any relevant relief has been granted in relation to a development (D);

• (b) planning permission (B) is later granted under section 73 of TCPA 1990 in respect of that development; and

• (c) the amount of the relevant relief calculated in accordance with this Part of the Regulations that the development is eligible for has not changed as a result of B,

anything done in relation to an application for the relevant relief made in relation to D is to be treated as if it was done in relation to the development that B relates to.

• (2) In this regulation “relevant relief” means—

• (a) an exemption for residential annexes or extensions;

• (b) an exemption for self-build housing;

• (c) charitable relief;

• (d) social housing relief.

Enforcement by taking control of goods

PART 10A — Reporting and monitoring on CIL and planning obligations

Annual infrastructure funding statements

121A

• (1) Subject to paragraph (2), no later than 31st December in each calendar year a contribution receiving authority must publish a document (“the annual infrastructure funding statement”) which comprises the following—

• (a) a statement of the infrastructure projects or types of infrastructure which the charging authority intends will be, or may be, wholly or partly funded by CIL (other than CIL to which regulation 59E or 59F applies) (“the infrastructure list”);

• (b) a report about CIL, in relation to the previous financial year (“the reported year”), which includes the matters specified in paragraph 1 of Schedule 2 (“CIL report”);

• (c) a report about planning obligations, in relation to the reported year, which includes the matters specified in paragraph 3 of Schedule 2 and may include the matters specified in paragraph 4 of that Schedule (“section 106 report”).

• (2) The first annual infrastructure funding statement must be published by 31st December 2020.

• (3) A contribution receiving authority must publish each annual infrastructure funding statement on its website.

• (4) Nothing in paragraph (1) requires a contribution receiving authority to include in its annual infrastructure funding statement any information in relation to CIL which it collects on behalf of another charging authority.

• (5) In this regulation, “contribution receiving authority” means—

• (a) any charging authority which issues a liability notice during the reported year;

• (b) any local planning authority (within the meaning in section 1 of the TCPA 1990 as that section has effect subject to sections 2 to 9 of that Act) to which a sum is required to be paid under a planning obligation, entered into during the reported year, or which will receive a non-monetary contribution under the obligation.

Reporting by parish councils

121B

• (1) A parish council must prepare a report for any financial year (“the reported year”) in which it receives CIL receipts.

• (2) The report must include—

• (a) the total CIL receipts for the reported year;

• (b) the total CIL expenditure for the reported year;

• (c) summary details of CIL expenditure during the reported year including—

• (i) the items to which CIL has been applied;

• (ii) the amount of CIL expenditure on each item;

• (d) details of any notices received in accordance with regulation 59E, including—

• (i) the total value of CIL receipts subject to notices served in accordance with regulation 59E during the reported year;

• (ii) the total value of CIL receipts subject to a notice served in accordance with regulation 59E in any year that has not been paid to the relevant charging authority by the end of the reported year;

• (e) the total amount of—

• (i) CIL receipts for the reported year retained at the end of the reported year;

• (ii) CIL receipts from previous years retained at the end of the reported year.

• (3) The parish council must—

• (a) publish the report—

• (i) on its website;

• (ii) on the website of the charging authority for the area if the parish council does not have a website; or

• (iii) within its area as it considers appropriate if neither the parish council nor the charging authority have a website, or the charging authority refuses to put the report on its website in accordance with paragraph (ii); and

• (b) send a copy of the report to the charging authority from which it received CIL receipts, no later than 31st December following the reported year, unless the report is, or is to be, published on the charging authority’s website.

Annual CIL rate summary

121C

• (1) Each calendar year, no earlier than 2nd December and no later than 31st December, a charging authority must publish a statement (“annual CIL rate summary”) in relation to the next calendar year (YN).

• (2) Each annual CIL rate summary must—

• (a) state the name of the charging authority (A) to which it relates;

• (b) state the year, YN, to which it relates;

• (c) state the date when each charging schedule and revised charging schedule, issued by A, took effect;

• (d) specify each of the rates, taken from the charging schedule, at which CIL is chargeable in A’s area, together with a description of the development to which the rate applies;

• (e) specify, for each rate (R)—

• (i) the index figure for the calendar year in which the charging schedule containing rate R took effect (as determined in accordance with paragraph 1(5) of Schedule 1);

• (ii) the index figure for the calendar year YN (as determined in accordance with paragraph 1(5) of Schedule 1);

• (iii) the indexed rate calculated by applying the following formula—

$$R×IyIc$where—IY is the figure referred to in sub-paragraph (e)(ii);IC is the figure referred to in sub-paragraph (e)(i); and$

• (3) The charging authority must publish each annual CIL rate summary on its website.

SCHEDULE 1 — Calculation of chargeable amount etc

PART 1 — Standard cases

Chargeable amount: standard cases

1

• (1) The chargeable amount is an amount equal to the aggregate of the amounts of CIL chargeable at each of the relevant rates.

• (2) But where that amount is less than £50 the chargeable amount is deemed to be zero.

• (3) The relevant rates are the rates, taken from the relevant charging schedules, at which CIL is chargeable in respect of the chargeable development.

• (4) The amount of CIL chargeable at a given relevant rate (R) must be calculated by applying the following formula—

$$R×A×IPIC$where—A = the deemed net area chargeable at rate R, calculated in accordance with sub-paragraph (6);IP = the index figure for the calendar year in which planning permission was granted; andIC = the index figure for the calendar year in which the charging schedule containing rate R took effect.$

• (5) In this paragraph the index figure for a given calendar year is—

• (a) in relation to any calendar year before 2020, the figure for 1st November for the preceding calendar year in the national All-in Tender Price Index published from time to time by the Royal Institution of Chartered Surveyors;

• (b) in relation to the calendar year 2020 and any subsequent calendar year, the RICS CIL Index published in November of the preceding calendar year by the Royal Institution of Chartered Surveyors;

• (c) if the RICS CIL index is not so published, the figure for 1st November for the preceding calendar year in the national All-in Tender Price Index published from time to time by the Royal Institution of Chartered Surveyors;

• (d) if the national All-in Tender Price Index is not so published, the figure for 1st November for the preceding calendar year in the retail prices index.

• (6) The value of A must be calculated by applying the following formula—

$$GR−KR−(GR×EG)$where—G = the gross internal area of the chargeable development;GR = the gross internal area of the part of the chargeable development chargeable at rate R;KR = the aggregate of the gross internal areas of the following—retained parts of in-use buildings; andfor other relevant buildings, retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development;E = the aggregate of the following—the gross internal areas of parts of in-use buildings that are to be demolished before completion of the chargeable development; andfor the second and subsequent phases of a phased planning permission, the value Ex (as determined under sub-paragraph (7)), unless Ex is negative,provided that no part of any building may be taken into account under both of paragraphs (i) and (ii) above.$

• (7) The value Ex must be calculated by applying the following formula—

$$EP−(GP−KPR)$where—EP = the value of E for the previously commenced phase of the planning permission;GP = the value of G for the previously commenced phase of the planning permission; andKPR = the total of the values of KR for the previously commenced phase of the planning permission.$

• (8) Where the collecting authority does not have sufficient information, or information of sufficient quality, to enable it to establish that a relevant building is an in-use building, it may deem it not to be an in-use building.

• (9) Where the collecting authority does not have sufficient information, or information of sufficient quality, to enable it to establish—

• (a) whether part of a building falls within a description in the definitions of KR and E in sub-paragraph (6); or

• (b) the gross internal area of any part of a building falling within such a description,

it may deem the gross internal area of the part in question to be zero.

• (10) In this paragraph—

• “building” does not include—a building into which people do not normally go;a building into which people go only intermittently for the purpose of maintaining or inspecting machinery; ora building for which planning permission was granted for a limited period;

• “in-use building” means a building which—is a relevant building, andcontains a part that has been in lawful use for a continuous period of at least six months within the period of three years ending on the day planning permission first permits the chargeable development;

• “new build” means that part of the chargeable development which will comprise new buildings and enlargements to existing buildings, and in relation to a chargeable development granted planning permission under section 73 of TCPA 1990 (“the new permission”) includes any new buildings and enlargements to existing buildings which were built pursuant to a previous planning permission to which the new permission relates;

• “relevant building” means a building which is situated on the relevant land on the day planning permission first permits the chargeable development;

• “relevant charging schedules” means the charging schedules which are in effect—at the time planning permission first permits the chargeable development, andin the area in which the chargeable development will be situated;

• “retained part” means part of a building which will be—on the relevant land on completion of the chargeable development (excluding new build),part of the chargeable development on completion, andchargeable at rate R.

Chargeable amount: outline permissions where first permits date is after new charging schedule

2

• (1) Where the criteria in sub-paragraph (2) are satisfied by a chargeable development, paragraph 1 applies (with the modifications in sub-paragraph (3)) for determining the chargeable amount in respect of the chargeable development.

• (2) The criteria are—

• (a) on the day an outline planning permission (A) is granted in relation to the development, the development is situated in an area for which the charging authority has a charging schedule in effect;

• (b) a new or revised charging schedule is later brought into effect before the day on which A first permits development.

• (3) For the purposes of calculating the chargeable amount of the chargeable development, paragraph 1 applies as if—

• (a) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect at the time A was granted; and

• (b) IC were the index figure for the calendar year in which that charging schedule took effect.

PART 2 — ‘Amended’ planning permissions

Chargeable amount etc: ‘amended’ planning permissions

3

• (1) Where a planning permission (B) for a chargeable development, which is granted under section 73 of TCPA 1990, changes a condition subject to which a previous planning permission (A) for a chargeable development was granted, then—

• (a) where the notional amount for B is the same as the notional amount for A, the chargeable amount for the development for which B was granted is the chargeable amount shown in the most recent liability notice or revised liability notice issued in relation to the development for which A was granted;

• (b) where the notional amount for B is larger than the notional amount for A, paragraph 4 applies; and

• (c) where the notional amount for B is smaller than the notional amount for A, paragraph 5 applies.

• (2) The notional amount for A is the amount of CIL that would be payable in relation to the development for which A was granted, calculated in accordance with paragraph 1, minus any applicable relief for the development for which A was granted.

• (3) The notional amount for B is the amount of CIL that would be payable in relation to the development for which B was granted, calculated in accordance with paragraph 1 (as modified by sub-paragraph (4)), minus any applicable relief for the development for which B was granted (as modified by sub-paragraph (5)).

• (4) For the purposes of calculating the notional amount for B, paragraph 1 applies as if—

• (a) B first permits development on the same day as A;

• (b) IP for B were the index figure for the calendar year in which A was granted;

• (c) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect—

• (i) at the time A first permits development; and

• (ii) in the area in which the development will be situated.

• (5) For the purposes of calculating the applicable relief for the development for which B was granted—

• (a) regulation 50 and paragraph 6 apply with the modifications set out in paragraphs (a) to (c) of sub-paragraph (4);

• (b) for the purposes of calculating a withdrawn amount under regulation 53(4), regulation 53(5) applies as if for “in accordance with regulation 50 and paragraph 6 of Schedule 1” there were substituted “in accordance with regulation 50 and paragraph 6 of Schedule 1 as modified by paragraph 3(5)(a) of that Schedule”.

• (6) Where A is an outline planning permission and the notional amount for B is calculated under this paragraph before A first permits development then paragraph 1 (as modified by sub-paragraph (7)) applies for determining the chargeable amount for the chargeable development for which B was granted.

• (7) For the purposes referred to in sub-paragraph (6), paragraph 1 applies as if–

• (a) B first permits development on the day A was granted;

• (b) IP for B were the index figure for the calendar year A was granted;

• (c) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect—

• (i) at the time A was granted;

• (ii) in the area in which the development will be situated.

• (8) Where sub-paragraph (6) applies in relation to a development and after B was granted—

• (a) a new planning permission (C) is granted under section 73 of TCPA 1990 in relation to the development, and

• (b) C changes a condition subject to which A was granted,

then when calculating the notional amount for C, this paragraph applies as if references to A were references to B, and references to B (except in this sub-paragraph and sub-paragraph (6)) were references to C.

• (9) Where sub-paragraph (6) does not apply and after B was granted, a new planning permission is granted in relation to the development under section 73 of TCPA 1990, this paragraph (except sub-paragraphs (6) to (8)) applies as if any reference to B were a reference to the new planning permission.

• (10) In this paragraph, “applicable relief” means—

• (a) in relation to A, any relief which, at the time the development for which A is granted is commenced or the time any calculation under this paragraph is carried out (whichever is earlier),

• (b) in relation to B, any relief (including any relief carried over under regulation 58ZA) which, at the time any calculation under this paragraph is carried out,

has been granted in relation to the development by the collecting authority in accordance with Part 6 of these Regulations (as modified by this paragraph) and not withdrawn.

• (11) This paragraph does not apply in relation to a development to which paragraph 7 or 8 applies.

Amount of CIL payable: section 73 permissions which increase liability

4

• (1) Where paragraph (b) of paragraph 3(1) applies in relation to a chargeable development, this paragraph applies for determining the amount of CIL payable in respect of the development.

• (2) The amount of CIL payable in respect of the development shall be the chargeable amount for the development minus the relief amount where—

• (a) the chargeable amount for the development is—

$(X−Y)+Z$

• (b) the relief amount is—

$(Rx−Ry)+Rz$

and—

• X = the chargeable amount for the development for which B was granted calculated in accordance with paragraph 1;

• Rx = the amount of any applicable relief in relation to the development for which B was granted under Part 6 of these Regulations;

• Y = the chargeable amount for the development for which A was granted calculated in accordance with paragraph 1 (as modified by sub-paragraph (3));

• Ry = the amount of any applicable relief in relation to the development for which A was granted under Part 6 of these Regulations (as modified by sub-paragraph (4));

• Z = the chargeable amount for the development for which A was granted calculated in accordance with paragraph 1 (as shown in the most recent CIL notice issued in relation to A);

• Rz = the amount of any applicable relief in relation to the development for which A was granted under Part 6 of these Regulations.

• (3) For the purposes of calculating Y, paragraph 1 applies as if—

• (a) A first permits development on the same day as B;

• (b) IP for A were the index figure for the calendar year in which B was granted;

• (c) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect—

• (i) at the time B first permits development; and

• (ii) in the area in which the development will be situated.

• (4) For the purposes of calculating Ry—

• (a) regulation 50 and paragraph 6 apply with the modifications set out in paragraphs (a) to (c) of sub-paragraph (3);

• (b) for the purposes of calculating a withdrawn amount under regulation 53(4), regulation 53(5) applies as if for “in accordance with regulation 50 and paragraph 6 of Schedule 1” there were substituted “in accordance with regulation 50 and paragraph 6 of Schedule 1 as modified by paragraph 4(4)(a) of that Schedule”.

• (5) In this paragraph—

• “A” and “B” have the same meaning as in paragraph 3;

• “applicable relief” means—in relation to A, any relief which, at the time the development for which A is granted is commenced or the time any calculation under this paragraph is carried out (whichever is earlier),in relation to B, any relief (including any relief carried over under regulation 58ZA) which, at the time any calculation under this paragraph is carried out,has been granted in relation to the development by the collecting authority in accordance with Part 6 of these Regulations (as modified by this paragraph) and not withdrawn;

• “CIL notice” means a liability notice or revised liability notice.

• (6) This paragraph does not apply in relation to a development to which paragraph 7 or 8 applies.

Amount of CIL payable: section 73 permissions which reduce liability

5

• (1) Where sub-paragraph (c) of paragraph 3(1) applies in relation to a chargeable development, this paragraph applies for determining the amount of CIL payable in respect of the development.

• (2) The amount of CIL payable in respect of the development shall be the chargeable amount for the development minus the relief amount where—

• (a) the chargeable amount for the development is—

$(X−Y)+Z$

• (b) the relief amount is—

$(Rx−Ry)+Rz$

and—

• X = the chargeable amount for the development for which B was granted, calculated in accordance with paragraph 1 (as modified by sub-paragraph (3));

• Rx = the amount of any applicable relief in relation to the development for which B was granted under Part 6 of these Regulations (as modified by sub-paragraph (4));

• Y = the chargeable amount for the development for which A was granted, calculated in accordance with paragraph 1 (as modified by sub-paragraph (5));

• Ry = the amount of any applicable relief in relation to the development for which A was granted under Part 6 of these Regulations (as modified by sub-paragraph (6));

• Z = the chargeable amount for the development for which A was granted calculated in accordance with paragraph 1 (as shown in the most recent CIL notice in relation to A);

• Rz = the amount of any applicable relief in relation to the development for which A was granted under Part 6 of these Regulations.

• (3) For the purposes of calculating X, paragraph 1 applies as if—

• (a) B first permits development on the same day as the first planning permission (O);

• (b) IP for B were the index figure for the calendar year in which O was granted;

• (c) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect—

• (i) at the time O first permits development; and

• (ii) in the area in which the development will be situated.

• (4) For the purposes of calculating Rx—

• (a) regulation 50 and paragraph 6 apply with the modifications set out in paragraphs (a) to (c) of sub-paragraph (3);

• (b) for the purposes of calculating a withdrawn amount under regulation 53(4), regulation 53(5) applies as if for “in accordance with regulation 50 and paragraph 6 of Schedule 1” there were substituted “in accordance with regulation 50 and paragraph 6 of Schedule 1 as modified by paragraph 5(4)(a) of that Schedule”.

• (5) For the purposes of calculating Y, paragraph 1 applies as if—

• (a) A first permits development on the same day as the first planning permission (O);

• (b) IP for A were the index figure for the calendar year in which O was granted;

• (c) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect—

• (i) at the time O first permits development; and

• (ii) in the area in which the development will be situated.

• (6) For the purposes of calculating Ry—

• (a) regulation 50 and paragraph 6 apply with the modifications set out in paragraphs (a) to (c) of sub-paragraph (5);

• (b) for the purposes of calculating a withdrawn amount under regulation 53(4), regulation 53(5) applies as if for “in accordance with regulation 50 and paragraph 6 of Schedule 1” there were substituted “in accordance with regulation 50 and paragraph 6 of Schedule 1 as modified by paragraph 5(6)(a) of that Schedule”.

• (7) In this paragraph—

• “A” and “B” have the same meaning as in paragraph 3;

• “applicable relief” means—in relation to A, any relief which, at the time the development for which A is granted is commenced or the time any calculation under this paragraph is carried out (whichever is earlier),in relation to B, any relief (including any relief carried over under regulation 58ZA) which, at the time any calculation under this paragraph is carried out,has been granted in relation to the development by the collecting authority in accordance with Part 6 of these Regulations (as modified by this paragraph) and not withdrawn;

• “CIL notice” means a liability notice or revised liability notice;

• “first planning permission” means the first planning permission granted in relation to the development ignoring any planning permission granted under section 73 of TCPA 1990.

• (8) This paragraph does not apply in relation to a development to which paragraph 7 or 8 applies.

PART 3 — Calculation of social housing relief

Social housing relief: calculating qualifying amount

6

• (1) The qualifying amount, for the purpose of regulation 50, is an amount equal to the aggregate of the qualifying amounts at each of the relevant rates.

• (2) The relevant rates are the rates, taken from the relevant charging schedules, at which, but for social housing relief, CIL would be chargeable in respect of the part of the chargeable development which will comprise—

• (a) qualifying dwellings; or

• (b) qualifying communal development.

• (3) The qualifying amount at a given relevant rate (R) must be calculated by applying the following formula—

$$R×A×IpIc$where—A = the deemed net area chargeable at rate R;IP and IC have the same meaning as in paragraph 1.$

• (4) Paragraphs 1(6) to (9) apply for the purpose of calculating A with the following modifications—

• (a) for GR substitute QR, and

• (b) for KR substitute KQR,

where—

• QR = the gross internal area of the part of the chargeable development which will comprise the qualifying dwellings or qualifying communal development, and in respect of which, but for social housing relief, CIL would be chargeable at rate R; and

• KQR = the aggregate of the gross internal areas of the following—relevant retained parts of the in-use buildings; andfor other relevant buildings, relevant retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development.

• (5) In this paragraph—

• (a) a reference to part of a chargeable development which will comprise qualifying dwellings includes a reference to part of a chargeable development which comprises qualifying dwellings;

• (b) “relevant retained part” means part of a building which will be—

• (i) on the relevant land on completion of the chargeable development (excluding new build),

• (ii) part of the chargeable development on completion, and

• (iii) chargeable at rate R but for social housing relief;

• (c) “building”, “in-use building”, “new build”, “relevant building” and “relevant charging schedules” have the same meaning as in paragraph 1.

PART 4 — Pre-CIL permissions ‘amended’ when CIL is in effect

Amount of CIL payable: pre-CIL permissions ‘amended’ when CIL is in effect

7

• (1) Where all the criteria set out in sub-paragraph (2) are satisfied by a chargeable development which is granted planning permission (B) under section 73 of TCPA 1990, this paragraph applies for determining the amount of CIL payable in respect of the development.

• (2) The criteria are—

• (a) a pre-CIL permission is granted in relation to the development;

• (b) B is later granted in relation to the development and B is an in-CIL permission; and

• (c) B changes a condition subject to which a previous planning permission (P) in relation to the development was granted.

• (3) Where P is a pre-CIL permission, the amount of CIL payable in respect of the development granted by B shall be the chargeable amount for the development minus the relief amount where—

• (a) the chargeable amount for the development is—

$(X−Y)$

• (b) the relief amount is—

$(Rx−NRy)$

and—

• X = the chargeable amount for the development for which B was granted, calculated in accordance with paragraph 1;

• Rx = the amount of any applicable relief in relation to the development for which B was granted under Part 6 of these Regulations;

• Y = the amount that would have been the chargeable amount for the development for which P was granted, calculated in accordance with paragraph 1 (as modified by sub-paragraph (4));

• NRy = the amount of any notional relief in relation to the development for which P was granted, determined in accordance with sub-paragraph (5).

• (4) For the purposes of calculating Y, paragraph 1 applies as if—

• (a) P first permitted development on the same day as B;

• (b) IP for P were the index figure for the calendar year in which B was granted;

• (c) a reference to a relevant charging schedule were a reference to the charging schedule of the charging authority which was in effect—

• (i) at the time B first permits development; and

• (ii) in the area in which the development will be situated.

• (5) Notional relief is the amount of any one or more types of relief from liability to pay CIL which the charging authority determines, having regard to—

• (a) all the circumstances of the development for which P was granted;

• (b) the requirements of Part 6 of these Regulations (as modified by sub-paragraph (6)),

should be applied in relation to the development for which P was granted.

• (6) For the purpose of determining any notional relief—

• (a) the requirements of Part 6 of these Regulations apply as if—

• (i) in relation to social housing relief, regulation 50 and paragraph 6 apply with the modifications set out paragraphs (a) to (c) of sub-paragraph (4);

• (ii) the withdrawal provisions did not apply;

• (b) except for social housing relief, a charging authority may not apply a notional relief for P where the type of relief the authority is considering applying is not applied in relation to B.

• (7) Where P is an in-CIL permission, the amount of CIL payable in respect of the chargeable development granted by B shall be calculated in accordance with sub-paragraphs (3) to (6) as if any reference to P in those provisions were a reference to the most recently granted pre-CIL permission (ignoring any planning permissions where none of the conditions of that permission are of a type changed by B).

• (8) If the amount calculated under sub-paragraph (3) is negative then the amount of CIL payable is deemed to be zero.

• (9) Subject to sub-paragraph (12), where after B was granted a new planning permission is granted in relation to the development under section 73 of TCPA 1990, this paragraph applies as if any reference to B were a reference to the new planning permission.

• (10) Where P is a pre-CIL permission, which is an outline planning permission, and the amount of CIL payable in respect of B is calculated under this paragraph before P first permits development then—

• (a) if the charging authority is satisfied it has sufficient information to calculate Y, that figure is the amount so calculated;

• (b) if the charging authority is satisfied it does not have sufficient information to calculate Y, the amount of CIL payable in respect of B is deemed to be zero.

• (11) Sub-paragraph (10)(b) applies only once in relation to a development.

• (12) Where sub-paragraph (10) applies in relation to B and after B was granted—

• (a) a new planning permission (C) is granted in relation to the development under section 73 of TCPA 1990; and

• (b) C changes a condition subject to which the P referred to in sub-paragraph (10) was granted,

then when calculating the chargeable amount in relation to C, sub-paragraphs (3) to (6) apply as if any reference to B were a reference to that P.

• (13) In this paragraph—

• “applicable relief” means any relief (including any relief carried over under regulation 58ZA) which, at the time any calculation under this paragraph is carried out, has been granted in relation to the development by the collecting authority in accordance with Part 6 of these Regulations (as modified by this paragraph) and not withdrawn;

• “in-CIL permission” means a planning permission granted in relation to a development where on the date the permission is granted the development is situated in an area for which the charging authority has a charging schedule in effect;

• “pre-CIL permission” means a planning permission granted in relation to a development where on the date the permission is granted the development is situated in an area for which the charging authority has no charging schedule in effect;

• “withdrawal provisions” means—regulation 42C (withdrawal of the exemption for residential annexes);regulation 48 (withdrawal of charitable relief);regulation 53 (withdrawal of social housing relief);regulation 54D (withdrawal of the exemption for self-build housing); andregulation 67(5) (acknowledgment to specify date clawback period ends).

• (14) Part 11 of these Regulations (planning obligations) shall not apply in relation to the development referred to in sub-paragraph (1).

Transitional cases: pre-CIL phased permissions ‘amended’ when CIL is in effect

8

• (1) Where all the criteria set out in sub-paragraph (2) are satisfied by a chargeable development which is granted planning permission (B) under section 73 of TCPA 1990, paragraph 7 applies for determining the chargeable amount with the modifications set out in sub-paragraph (3).

• (2) The criteria are—

• (a) a pre-CIL phased permission is granted in relation to the development;

• (b) B is later granted in relation to the development and B is an in-CIL phased permission; and

• (c) B changes a condition subject to which a previous phased planning permission (PP) in relation to the development was granted.

• (3) The modifications referred to in sub-paragraph (1) are that paragraph 7 applies as if—

• (a) any reference to the development were a reference to the phase of the development;

• (b) any reference to P were a reference to PP; and

• (c) after sub-paragraph (8) there were inserted—

(8A) If the amount calculated under sub-paragraph (3) is negative, a phase credit is created from that phase (“the donating phase”) equal to the difference. (8B) Where— (a) development under B, in relation to the donating phase, has commenced, and (b) a developer has applied to the collecting authority on a form published by the Secretary of State (or a form to substantially the same effect), all or part of a phase credit is applied to reduce the amount of CIL due (and not already paid) in respect of another phase (“the receiving phase”). (8C) Subject to sub-paragraph (8D), a phase credit (or the part of a phase credit) which has been applied in one receiving phase may not be used in any other phase. (8D) Where after a phase credit has been applied to a receiving phase an amended phased planning permission is granted and the effect of that permission (before the application of the phase credit to the amended receiving phase) is such that there is no amount of CIL payable, then the phase credit may, at the discretion of the developer (and provided the developer makes a new valid application under sub-paragraph (8B)), be applied in relation to another receiving phase. (8E) In sub-paragraphs (8A) to (8D)— - “amended phased planning permission” means a phased planning permission granted under section 73 of TCPA 1990 in relation to the development which is or forms part of a receiving phase; - “developer” means a person who—has assumed liability to pay CIL in respect of both the donating phase and the receiving phase; orhas assumed liability to pay CIL in respect of only the receiving phase and has the written agreement, for the phase credit to be applied to the receiving phase, from the person who has assumed liability to pay CIL in respect of the donating phase.

PART 5 — Pre-CIL permissions ‘amended’ when CIL in effect: appeal

Pre-CIL permissions ‘amended’ when CIL in effect: appeal in relation to notional relief

9

• (1) An interested person who is aggrieved at the decision of a collecting authority to grant a notional relief under paragraph 7(5), may appeal to the appointed person on the ground that the collecting authority has incorrectly determined the value of the notional relief allowed.

• (2) An appeal under this paragraph must be made before the end of the period of 60 days beginning with the day on which the liability notice stating the chargeable amount calculated under paragraph 7 (and the amount of notional relief) was issued.

• (3) Where an appeal under this paragraph is allowed the appointed person may amend the amount of any notional relief granted to the appellant.

• (4) Regulations 120 (appeal procedure) and 121 (costs) shall apply to an appeal under this paragraph as if—

• (a) any reference to an interested party were a reference to—

• (i) the charging authority, or

• (ii) the collecting authority (if it is not the charging authority); and

• (b) any reference to the representations period were a reference to 14 days beginning with the date the acknowledgement of receipt is sent under regulation 120(3), or such longer period as the appointed person may in any particular case determine.

• (5) In this paragraph—

• “appointed person” means—a valuation officer appointed under section 61 of the Local Government Finance Act 1988, ora district valuer within the meaning of section 622 of the Housing Act 1985; and

• “interested person” means the person who was granted the notional relief.

SCHEDULE 2 — Matters to be included in the annual infrastructure funding statement

1

The matters to be included in the CIL report are—

• (a) the total value of CIL set out in all demand notices issued in the reported year;

• (b) the total amount of CIL receipts for the reported year;

• (c) the total amount of CIL receipts, collected by the authority, or by another person on its behalf, before the reported year but which have not been allocated;

• (d) the total amount of CIL receipts, collected by the authority, or by another person on its behalf, before the reported year and which have been allocated in the reported year;

• (e) the total amount of CIL expenditure for the reported year;

• (f) the total amount of CIL receipts, whenever collected, which were allocated but not spent during the reported year;

• (g) in relation to CIL expenditure for the reported year, summary details of—

• (i) the items of infrastructure on which CIL (including land payments) has been spent, and the amount of CIL spent on each item;

• (ii) the amount of CIL spent on repaying money borrowed, including any interest, with details of the items of infrastructure which that money was used to provide (wholly or in part);

• (iii) the amount of CIL spent on administrative expenses pursuant to regulation 61, and that amount expressed as a percentage of CIL collected in that year in accordance with that regulation;

• (h) in relation to CIL receipts, whenever collected, which were allocated but not spent during the reported year, summary details of the items of infrastructure on which CIL (including land payments) has been allocated, and the amount of CIL allocated to each item;

• (i) the amount of CIL passed to—

• (i) any parish council under regulation 59A or 59B; and

• (ii) any person under regulation 59(4);

• (j) summary details of the receipt and expenditure of CIL to which regulation 59E or 59F applied during the reported year including—

• (i) the total CIL receipts that regulations 59E and 59F applied to;

• (ii) the items of infrastructure to which the CIL receipts to which regulations 59E and 59F applied have been allocated or spent, and the amount of expenditure allocated or spent on each item;

• (k) summary details of any notices served in accordance with regulation 59E, including—

• (i) the total value of CIL receipts requested from each parish council;

• (ii) any funds not yet recovered from each parish council at the end of the reported year;

• (l) the total amount of—

• (i) CIL receipts for the reported year retained at the end of the reported year other than those to which regulation 59E or 59F applied;

• (ii) CIL receipts from previous years retained at the end of the reported year other than those to which regulation 59E or 59F applied;

• (iii) CIL receipts for the reported year to which regulation 59E or 59F applied retained at the end of the reported year;

• (iv) CIL receipts from previous years to which regulation 59E or 59F applied retained at the end of the reported year.

2

For the purposes of paragraph 1—

• (a) CIL collected by an authority includes land payments made in respect of CIL charged by that authority;

• (b) CIL collected by way of a land payment has not been spent if at the end of the reported year—

• (i) development (within the meaning in TCPA 1990) consistent with a relevant purpose has not commenced on the acquired land; or

• (ii) the acquired land (in whole or in part) has been used or disposed of for a purpose other than a relevant purpose; and the amount deemed to be CIL by virtue of regulation 73(9) has not been spent;

• (c) CIL collected by an authority includes infrastructure payments made in respect of CIL charged by that authority;

• (d) CIL collected by way of an infrastructure payment has not been spent if at the end of the reported year the infrastructure to be provided has not been provided;

• (e) the value of acquired land is the value stated in the agreement made with the charging authority in respect of that land in accordance with regulation 73(6)(d);

• (f) the value of a part of acquired land must be determined by applying the formula in regulation 73(10) as if references to N in that provision were references to the area of the part of the acquired land whose value is being determined;

• (g) the value of an infrastructure payment is the CIL cash amount stated in the agreement made with the charging authority in respect of the infrastructure in accordance with regulation 73A(7)(e).

3

The matters to be included in the section 106 report for each reported year are—

• (a) the total amount of money to be provided under any planning obligations which were entered into during the reported year;

• (b) the total amount of money under any planning obligations which was received during the reported year;

• (c) the total amount of money under any planning obligations which was received before the reported year which has not been allocated by the authority;

• (d) summary details of any non-monetary contributions to be provided under planning obligations which were entered into during the reported year, including details of—

• (i) in relation to affordable housing, the total number of units which will be provided;

• (ii) in relation to educational facilities, the number of school places for pupils which will be provided, and the category of school at which they will be provided;

• (e) the total amount of money (received under any planning obligations) which was allocated but not spent during the reported year for funding infrastructure;

• (f) the total amount of money (received under any planning obligations) which was spent by the authority (including transferring it to another person to spend);

• (g) in relation to money (received under planning obligations) which was allocated by the authority but not spent during the reported year, summary details of the items of infrastructure on which the money has been allocated, and the amount of money allocated to each item;

• (h) in relation to money (received under planning obligations) which was spent by the authority during the reported year (including transferring it to another person to spend), summary details of—

• (i) the items of infrastructure on which that money (received under planning obligations) was spent, and the amount spent on each item;

• (ii) the amount of money (received under planning obligations) spent on repaying money borrowed, including any interest, with details of the items of infrastructure which that money was used to provide (wholly or in part);

• (iii) the amount of money (received under planning obligations) spent in respect of monitoring (including reporting under regulation 121A) in relation to the delivery of planning obligations;

• (i) the total amount of money (received under any planning obligations) during any year which was retained at the end of the reported year, and where any of the retained money has been allocated for the purposes of longer term maintenance (“commuted sums”), also identify separately the total amount of commuted sums held.

4

The matters which may be included in the section 106 report for each reported year are—

• (a) summary details of any funding or provision of infrastructure which is to be provided through a highway agreement under section 278 of the Highways Act 1980 which was entered into during the reported year,

• (b) summary details of any funding or provision of infrastructure under a highway agreement which was provided during the reported year.

5

For the purposes of paragraph 3—

• (a) where the amount of money to be provided under any planning obligations is not known, an authority must provide an estimate;

• (b) a non-monetary contribution includes any land or item of infrastructure provided pursuant to a planning obligation;

• (c) where the amount of money spent in respect of monitoring in relation to delivery of planning obligations is not known, an authority must provide an estimate.

Payment: deferral

72A

• (1) If a person (P)—

• (a) has an annual turnover not exceeding £45,000,000,

• (b) has been served with a demand notice by a collecting authority under regulation 69,

• (c) is required to pay an amount of CIL in respect of a chargeable amount (whether by instalment or otherwise) during the material period, and

• (d) is experiencing financial difficulties for reasons connected to the effects of coronavirus resulting in difficulty paying that amount,

P may make a request in writing to the collecting authority to defer payment of that CIL amount (“a deferral request”).

• (2) A deferral request must be submitted to the collecting authority—

• (a) no more than 14 days before, or

• (b) on or as soon as practicable after,

the day payment of the CIL amount is due.

• (3) The collecting authority must—

• (a) consider a deferral request as soon as practicable after it is received, and

• (b) subject to paragraph (6), grant or refuse to grant in writing that request as soon as practicable, and in any event before the end of the period of 40 days beginning with the day the authority receives such a request.

• (4) The collecting authority may grant a deferral request—

• (a) if the authority considers it is appropriate in the circumstances, and

• (b) in that case, for no more than six months beginning with the day the authority receives the request in writing.

• (5) As soon as practicable after the collecting authority grants a deferral request, that authority must serve a revised demand notice under regulation 69(3) on P, and that notice must state—

• (a) the CIL amount payable by P (including any surcharges imposed in respect of, or interest applied to, the amount), and

• (b) the day on which payment of the CIL amount is due taking account of any deferral which the collecting authority has granted.

• (6) In relation to CIL charged by the Mayor, the collecting authority may only grant a deferral request for that CIL amount under paragraph (3)(b) if the Mayor is of the view that it is appropriate for any CIL payment charged by the Mayor to be deferred under this regulation.

• (7) If a collecting authority grants a deferral request under paragraph (3)(b) for a CIL amount, that amount must be paid by P in accordance with the revised demand notice that is required to be served under paragraph (5).

• (8) If a collecting authority refuses to grant a deferral request under paragraph (3)(b) for a CIL amount, that amount must be paid by P in accordance with—

• (a) the demand notice which was served under regulation 69 and applied to that amount before the deferral request was made, or

• (b) a revised demand notice which is not served pursuant to paragraph (5), and which applies to that CIL amount at any time after the deferral request was made.

• (9) In this regulation—

• (a) the “material period” means the period beginning with the day these Regulations come into force and ending at midnight on 31st July 2021,

• (b) “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), and

• (c) the reference in paragraph (1)(d) to “financial difficulties” includes such difficulties which would be likely to have an unacceptable impact on the economic viability of P.

Deferral: payment of surcharge and interest

72B

• (1) During the period when a collecting authority is considering a deferral request under regulation 72A(3), made by a person (P) mentioned in paragraph (1) of that regulation—

• (a) a surcharge may not be imposed on P under regulation 85 (surcharge for late payment) by that collecting authority, and

• (b) P is not required to pay interest on that amount under regulation 87 (late payment interest) and such interest does not accrue on that amount.

• (2) If a collecting authority has refused to grant a deferral request under regulation 72A(3)(b) in respect of a CIL amount—

• (a) a surcharge for late payment of that amount may not be imposed on the person (P) who made that request, and

• (b) P is not required to pay late payment interest on that amount and such interest does not accrue on that amount,

for 7 days beginning with the day on which the deferral request is refused.

• (3) If—

• (a) late payment interest has accrued on an amount of CIL which is the subject of a deferral request made by P under regulation 72A(1), and

• (b) that interest accrued on a day falling within the period beginning with 21st March 2020 and ending with the day before the collecting authority receives that deferral request,

P may request that the collecting authority credits the interest accrued against the CIL amount due under the revised demand notice that is required under regulation 72A(5) (“an interest request”).

• (4) A collecting authority may grant an interest request if it considers that is appropriate in the circumstances.

• (5) In relation to interest which has accrued on CIL charged by the Mayor, the collecting authority may only grant an interest request under paragraph (4), if the Mayor is of the view that it is appropriate for—

• (a) any CIL payment charged by the Mayor to be deferred under regulation 72A, and

• (b) any late payment interest which has accrued on CIL charged by the Mayor to be the subject of an interest request.

• (6) If a collecting authority refuses to grant an interest request, the interest which is the subject of that request must be paid by P in accordance with regulations 87 and 88.

Deferral: information

72C

• (1) A collecting authority may request, in writing, that the person (P) mentioned in regulation 72A(1) and 72B(2) supply it with such relevant information as may be specified by that authority for the purpose of—

• (a) carrying out the authority’s functions under those regulations, and

• (b) assisting the authority to decide any request made by P under those regulations.

• (2) P must provide any information that is requested under paragraph (1), in so far as that information is in P’s possession or control, within 14 days beginning with the day on which the request in paragraph (1) is made.

• (3) A collecting authority may refuse to grant a request made by P under regulation 72A(1) or 72B(2) if P fails to provide that authority with information that is requested under paragraph (1) within the time specified in paragraph (2).

Payment in kind

Infrastructure payments

Infrastructure payments: notification requirements

Payment in kind and infrastructure payments: further provision

Abatement : section 73 applications

Abatement: implementation of a different planning permission

Overpayment

Payments to charging authorities

Duty to supply information to collecting authority

Requests for information by collecting authority

Use of information by collecting authority