Community Infrastructure Levy (CIL) Implementation
The Councils have formally approved their respective Community Infrastructure Levy (CIL) Charging Schedules. They came into effect on 17 February 2020 and are chargeable on planning permissions permitted on and from 17 February 2020.
Community Infrastructure Levy (CIL)
The Community Infrastructure Levy (the levy or CIL) allows local planning authorities to raise funds from developers which carry out new building projects in their area. The funds raised go towards infrastructure which is needed to support the growth of the district, such as schools and transport improvements.
The CIL is applied as a charge on each square metre basis according to the rates set out in the Charging Schedules for Chiltern District Council and South Bucks District Council which is based on:
- the net additional gross internal floor space of all new residential units, regardless of their size;
- the erection of, or extensions to, other buildings creating over 100 per square metre net new additional gross internal floor space; and
- the conversion of a building which is no longer in lawful use, and which hasn't been in use for a continuous 6 months over the last 3 years
Community Infrastructure Levy - latest news
The CIL Charging Schedule was adopted by Chiltern District Council on 7 January 2020. They came into effect on 17 February 2020. We have created a CIL implementation website. You may also view the and the .
1. Applications that are liable for CIL
The following types of planning applications are liable for CIL:
- A new dwelling
- A Use Class: A1 Shops, A2 Financial and professional services, A3 Restaurants and café, A4 Drinking establishments, A5 Hot Food takeaways
- B1 Business, B2 General industrial, B8 Storage or distribution
- C1 Hotels, C2 Residential institutions, C2A Secure Residential Institution, C3 Dwelling houses, C4 Houses in multiple occupation
- D1 Non-residential institutions
- D2 Assembly and leisure
- Sui Generis
2. CIL Charges and calculation
Eligible developments which have received planning permission from the date CIL will come into effect will pay the charges outlined in the . You must pay the CIL, which is a non-negotiable amount. If you don't you may be fined and/or have any agreement to pay be instalments withdrawn. Relief is available in certain circumstances.
Indexation applies annually whereby the base year is the index figure for the calendar year in which the charging schedule took effect (Feb 2020) calculated in a formulae for the calendar year in which planning permission was granted. The index is the RICS (Royal Institution of Chartered Surveyors) all-in tender price index. Visit the Royal Institution of Chartered Surveyors [RICS] website for more information on CIL indexation
CIL is charged at a flat rate per square metre. The rates of Chiltern and South Bucks are set out in our .
Community Infrastructure Levy (CIL) may be payable for developments which involve the creation of new dwellings. It may also be payable for developments with an internal floor area of 100 square metres or more. The Chiltern and South Bucks CIL includes charges for residential and other use class as shown on Table 1 and Table 2 of the adopted Charging Schedule.
From 1 January 2022 our CIL rates will change in line with the indexation detailed above. This means that our rates will be as follows:
B1, B2, B8: £34.79/sqm
C1, C21, C2A: £34.79/sqm
C3, C4: £149.10/sqm
D1, D2: £34.79/sqm
Sui Generis: £34.79/sqm
All development types unless stated otherwise in the table of the adopted Charging Schedule
Large sites of 400 homes or more (gross) or 10 hectares or more (gross) irrespective of land use** £0/sqm
**Large sites are defined as any site allocated in an emerging/adopted Local Plan with 400 homes or more (gross) or 10 hectares or more (gross), irrespective of land use and include any parcel within a Large Site irrespective of the size of the parcel.
*C3 includes all self-contained accommodation, including elderly and sheltered accommodation and self-contained student accommodation.
Funds raised from the levy will be used by us together with service and infrastructure providers to deliver infrastructure improvements across Chiltern and South Bucks.
3. Submitting your planning application
If your application is liable for CIL, please submit the following form and plans with it, note the additional Information Request Form is a validation requirement.
- Form 1: Additional Information Request form. Please read the CIL Additional Information Form Guidance
- Evidence to support continuous lawful use of a building - see below
- Existing floor area plans
- Proposed floor area plans
4. Demonstrating building in continuous lawful use:
Regulation 40 of The Community Infrastructure Levy Regulations 2010 allows for existing floor space which has been in continuous lawful use for at least six months within the three year period preceding development being permitted can be used as deductible floor area in the calculation of the CIL liability.
The applicant must provide evidence to demonstrate the continuous lawful use. This can include the combination of the following:
- Copies of leases.
- Electricity/gas bills for the 6 month period.
- Where an informal arrangement exists redacted bank statements to show rent/rates have been paid.
- Confirmation from a letting agent/solicitor advising of the period of occupancy.
- An affidavit
We will need further evidence of continuous use if it is not evident from the information supplied. We will not consider the existing floor space as deductible floor space, unless the applicant demonstrates this.
5. Exemptions / Relief from CIL
In certain circumstances we can give relief from paying CIL. People who are an owner of a material interest in the relevant land can claim relief. A material interest is a freehold interest, or a leasehold interest which expires more than seven years after the date on which planning permission first allows development. The following forms of relief are available and the relevant forms must be submitted to claim any relief:
- Social housing relief
- Self build exemption for a whole house
- Self build exemption for a residential annexe
- Self build exemption for a residential extension
- Charitable Relief Claim
6. CIL Forms
Please submit your application using the Planning Portal as this will ensure you are using the up to date CIL forms. The table below lists the forms available, so please check which ones you need and the guidance carefully before going to the Planning Portal using the links provided.
There are statutory forms which need to be submitted, as well as optional forms to claim relief. All CIL liable applications must be submitted with the Additional Information. Please keep a copy of your submitted form, please do provide full contact details, including e-mail addresses, for both the agent and the applicant.
|Forms for use||Guide||Requirements|
|Form 1: Determining whether a development may be CIL Liable Planning Application Additional Information Requirement Form|
Guide Note 1: Is development liable for CIL?
|All planning applications must include this form.|
|Form 2: Assumption of Liability Form||A liable party should complete this form to request permission to relinquish liability for the levy in relation to a specified development. See Transfer of Assumed Liability||This form is not required for validation at planning application stage, however it is highly recommended you submit this with your planning application.|
|Form 3: Withdrawl of assumption of liability||A liable party should complete this form to request permission to relinquish liability for the levy in relation to a specified development. See Transfer of Assumed Liability.||This form is not required for validation at planning application stage.|
|Form 4: Transfer of Assumed liability||This form should be used to transfer liability for the levy and by the parties willing to assume the liability.||This form is not required for validation at planning application stage.|
|Form 5: Notice of chargeable development||This form should be used by landowners to notify us they intend to start work on a development which does not need planning permission, but which may be liable for the levy (see regulation 64, as amended by the 2011 and 2014 Regulations, for details).||This form is required where a development does not need planning permission but may be liable for the levy.|
|Form 6: Notice of Commencement of development||This form should be used to notify us that work is starting on a development which is liable for the levy (see regulation 67 for details).||This is a mandatory CIL form.|
It is not required at planning application validation.
|Form 7: Self build exemption claim - part 1|
If the self-build qualification requirements are met and the application process completed within the timescales, exemption will apply to anybody who is building their own home or has commissioned a home from a contractor, house builder or sub-contractor.
|Applicants wishing to apply for self-build exemption must complete this form.|
|Form 7: Self build exemption claim - part 2||Following completion of the build, the Self Build Exemption Claim Form - Part 2 must be submitted, along with the additional supporting evidence described in form 7, within 6 months of the date of the Compliance Certificate.||This form follows part 1 and must be submitted within 6 months of completion of build.|
|Form 8: Residential Annex Exemption Claim|
People who extend their own homes or erect residential annexes within the grounds of their own homes are exempt from the levy, provided they meet the criteria laid down in regulations 42A and 42B (inserted by the 2014 Regulations). We need Commencement Notices for exemptions for residential extensions and annexes.
Exemption relies on the following criteria:
The annex must remain ancillary to the main dwelling for the three years following completion. There is no requirement for the occupier of the annex to be related to the owner of the main dwelling, or to commit to staying there for a specified period.
|Applicants who want to apply for residential annex exemption must complete this form. A commencement notice is also required.|
|Form 9: Residential Exemption Extension Claim|
People who extend their own homes within their own grounds are exempt from the levy, provided they meet the criteria laid down in regulations 42A and 42B (inserted by the 2014 Regulations).
|Applicants wishing to apply for residential extension exemption must complete this form. A commencement notice is also required.|
|Form 10: Charitable and/or Social Housing Relief Claim||This form should be used to claim charitable relief and/or social housing relief prior to the commencement of development.||Applicants wishing to apply for this type of relief must complete this form.|
|Form 11: Exceptional Circumstances||Not currently available for use in the Chiltern District Council and South Bucks District Council.||This form has to be adopted locally by Charging Authorities.|
|Form 12: Charities & Social Housing||To claim relief when the original development has alterations that change the extent of the relief granted.||Please discuss this with the CIL department before applying|
|Form 13: Further Exemption||Further exemption claim for a self-build dwelling, residential annex or residential extension when the development is altered.||Please discuss this with the CIL department before applying|
|Form 14: Phase Credit||To apply for a credit created in a separate phase of the same development.||Please discuss this with the CIL department before applying|
7. CIL Appeals
You can appeal against our CIL decision. This must be done within 60 days of the Liability Notice being issued and can only be made after you have formally asked us to recalculate the CIL amount. The Planning Portal provides details on CIL appeals.
8. Spending the Community Infrastrucutre Levy and reports
Funds collected through the CIL will be used by the Council in conjunction with service and infrastructure providers to deliver infrastructure across the both districts. These improvements may include highway schemes, leisure facilities, open spaces. National guidelines define how the levy can be spent and on what.
Strategic spending process
The Council is permitted to keep up to 5% of the total CIL collected for administration costs. We are required to pass 15% of CIL funds directly to the relevant parish and town council raised from developments in their areas. This rises to 25% per cent in areas which have an adopted neighbourhood development plan. The remaining CIL (Strategic funding) is allocated towards strategic infrastructure work across the two districts.
The spending of the strategic CIL monies will be under consideration in due course.
Local spending process for parish and town councils
The Council is required to pass 15% or 25% of the CIL funds to the parish and town council where development took place. CIL Guidance Note 5 Parishes and Towns sets out when parish and town councils will receive the CIL funds, can be spent on and reported on. Reports should be made by no later than the end of May each year using the Parish Council Spending Form.
9. How the Community Infrastructure Levy is enforced
The Community Infrastructure Levy (CIL) regulations outline a range of enforcement measures. These measures are used to penalise people who do not make the correct payments or properly complete the CIL process.
To make sure the collection process runs smoothly, authorities can:
• issue surcharges
• issue stop notices
• recover funds through legal action
You have a right to appeal certain decisions based on these collection and enforcement measures.
10. Contact information
For further information, please email Planning.email@example.com or telephone 01494 732792