Community Infrastructure Levy (CIL)—exemptions and relief for charities

Published by a ÀÏ˾»úÎçÒ¹¸£Àû Planning expert
Practice notes

Community Infrastructure Levy (CIL)—exemptions and relief for charities

Published by a ÀÏ˾»úÎçÒ¹¸£Àû Planning expert

Practice notes
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FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022: implementation plan is for its provisions to come into force in three defined groups over three stages, on 31 October 2022, on 14 June 2023 and in ‘early 2024’.

For a summary of the provisions in CA 2022 which have been implemented so far, see: Charities Act 2022: information about the changes being introduced.

CA 2022 implements the majority of the Recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity ³¢²¹·É’. For a summary (as at 9 April 2021) of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity ³¢²¹·É’.

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

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Jurisdiction(s):
United Kingdom
Key definition:
Community infrastructure levy definition
What does Community infrastructure levy mean?

A financial charge which local planning authorities are entitled (but not obliged) to charge on development in their area. Liability is calculated by reference to the time when planning permission first permits development. The money raised is to be spent on local infrastructure.

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