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. 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.
Where all or part of a chargeable development is within the area of a parish council, the charging authority must pass a proportion of the CIL receipts from the development to the parish council. The parish council must use the CIL receipts passed to it to support the development of the parish council’s area by funding the provision, improvement, replacement, operation or maintenance of infrastructure; or anything else that is concerned with addressing the demands that development places on the area.
Some developments may be eligible for relief or exemption from the levy. This includes residential annexes and extensions, and houses and flats which are built by ‘self-builders’. There are strict criteria that must be met, and procedures that must be followed, to obtain the relief or exemption.
Information is available on Somerset Council’s website (opens in new tab)
In accordance with Regulation 121B of the CIL Regulations, Parish Councils must prepare a report for any financial year in which it receives levy receipts:
* CIL Return to 31 Mar 2024 (no receipts, expenditure £3,640.33)
* CIL Return to 31 Mar 2023 (no receipts or expenditure)
* CIL Return to 31 Mar 2022 (receipts £14,454.05, no expenditure)
* CIL Return to 31 Mar 2021 (no receipts or expenditure)
* CIL Return to 31 Mar 2020 (receipts £2,483.62, no expenditure)
* CIL Return to 31 Mar 2019 (no receipts or expenditure)
No CIL receipts were received before 31 March 2019.