Community Infrastructure Levy Regulations 2010
What this means for your business
- Applies to
- United Kingdom
- On this page
- 16 compliance obligations, 3 practical guides
What you must do
16 compliance obligations under this legislation — 2 can result in imprisonment.
Notifications 3
Notify collecting authority of land disposal before occupation
If you have been granted social‑housing relief on a development and you sell the land before the homes are ready for people to move in, you must inform the local collecting authority in writing as soon as possible. The notice must include the size of the dwellings, a map showing where they will be, and the names and addresses of you, the buyer and any previous relief holder. The authority then has to acknowledge receipt.
Request suspension of CIL payment and notify when works start
If you receive a Community Infrastructure Levy (CIL) demand, you can ask the collecting authority to suspend payment until the chargeable development begins. You must make this request in writing with the details the authority requires, and when you actually start the works you must tell the authority in writing no later than the day before the works begin. Until then you won’t incur late‑payment interest or face recovery action.
Submit a liability transfer notice to the collecting authority
If your business has agreed to pay the Community Infrastructure Levy (CIL) for a development and you want to pass that responsibility to another party, you must give the collecting authority a written liability transfer notice. The notice must be on the approved form, contain all required details, and be received no later than the final CIL payment date.
Other requirements 2
Submit written appeal using the prescribed form
If you want to challenge a Community Infrastructure Levy (CIL) decision, you must lodge your appeal in writing on the official form and include all the details requested. You can withdraw the appeal at any time by sending a written notice to the appointed person.
Submit written request to be heard at CIL examination
If you want to speak at a Community Infrastructure Levy (CIL) examination about a draft charging schedule or any changes to it, you must put your request in writing and send it to the charging authority before the deadline they set. The authority will then arrange the hearing and publish the details. You can withdraw your request any time before the hearing starts.
Payments and fees 5
Notify authority and repay CIL if charitable relief is withdrawn
If your business has been given charitable relief on a Community Infrastructure Levy (CIL) and you later become ineligible – for example because you sell the land, your lease ends early, or you lose charitable status – you must tell the collecting authority within 14 days and pay back the amount of relief that is withdrawn.
Pay interest on late CIL payments
If you owe a Community Infrastructure Levy amount and you don’t pay it by the due date, you must also pay interest on the overdue sum. The interest starts the day after the payment was due and ends when you finally pay, calculated at 2.5 percentage points above the Bank of England base rate.
Pay outstanding CIL when a liable person dies
If someone who owes Community Infrastructure Levy (CIL) dies before the amount is paid, the person handling their estate (the executor or administrator) must settle the unpaid CIL, plus any interest, surcharges and costs, once a formal notice is served. This ensures the levy is recovered even after the original liable person has passed away.
Pay outstanding CIL within the warning‑notice period
If the Community Infrastructure Levy (CIL) you owe has not been paid, the local authority will send you a written warning notice. You must pay the full amount straight away, and at the latest within the time‑frame set in that notice (between 3 and 28 days), otherwise the authority can stop your development.
Provide infrastructure instead of paying CIL cash
If your development would normally require you to pay the Community Infrastructure Levy (CIL), you can satisfy all or part of that charge by building agreed‑upon infrastructure. You must have control of the land, obtain any necessary statutory authorisations, get an independent valuation, and sign a written agreement before you start the development. The infrastructure must be completed by the date set in the agreement, otherwise you must pay the cash CIL amount with interest.
Offences and prohibitions 4
Breach a CIL stop notice
Unlimited fineIf you ignore, breach or allow a breach of a Community Infrastructure Levy (CIL) stop notice that has been served on you or displayed, you commit a criminal offence. On conviction you face an unlimited fine, with the court considering any financial benefit you received from the breach. The offence can be tried either in the Magistrates' Court (summary) or the Crown Court (indictment).
Obstruct authorised entry for Community Infrastructure Levy inspection
Fine up to £1,000If you deliberately prevent or hinder a person authorised by a collecting authority from entering your land to check a chargeable development, you commit a criminal offence. The obstruction must be wilful. On conviction you face a fine of up to £1,000, dealt with in the magistrates' court.
Supply false or misleading CIL information
2 years imprisonmentIf you or someone acting for your business knowingly or recklessly gives false or materially misleading information to a charging or collecting authority when they request it under the Community Infrastructure Levy Regulations, you commit a criminal offence. On conviction you can be fined (the fine is unlimited) if tried in the magistrates' court, or face up to two years’ imprisonment, an unlimited fine, or both if tried in the Crown Court.
Willful refusal to pay Community Infrastructure Levy
3 months imprisonmentIf you are an individual debtor and deliberately refuse or neglect to pay a Community Infrastructure Levy debt – after the authority has tried to recover it by distress and other enforcement steps – a magistrates’ court can imprison you for up to three months. The imprisonment can be avoided by paying the full amount (including the authority’s costs) before the warrant is executed.
Reporting and filing 2
Provide requested information to the collecting authority within 14 days
If the local (collecting) authority asks you for information to consider your Community Infrastructure Levy deferral, you must give it to them within 14 days. Failing to do so can lead to your deferral request being refused.
Submit self‑build housing confirmation form within 6 months
If you have been given a self‑build housing exemption for a development, you must send a completed confirmation form to the collecting authority within six months of receiving the compliance certificate. The form must be the official one (or a substantially similar version) and include all required details and supporting documents.
Penalties for non-compliance
4 penalties under this legislation. 2 can result in imprisonment. 2 carry an unlimited fine.
Supply false or misleading CIL information
Unlimited fine and/or 2 years imprisonment
Willful refusal to pay Community Infrastructure Levy
3 months imprisonment
Breach a CIL stop notice
Unlimited fine
Obstruct authorised entry for Community Infrastructure Levy inspection
Fine up to £1,000
Practical guidance
Our guides explain how to comply with the requirements above.
Claim CIL exemptions and relief
How to claim exemptions and relief from the Community Infrastructure Levy. Covers self-build, charitable relief, social housing relief, and exceptional …
Navigate Section 106 agreements
How to understand, negotiate, and manage Section 106 planning obligations. Covers what can be requested, the three legal tests, viability …
Community Infrastructure Levy explained
What the Community Infrastructure Levy (CIL) is, how it's calculated, when it's payable, and how it differs from Section 106 …
Sections and provisions
170 classified provisions from this legislation.
Duties 43
- Schedule 2 Matters to be included in the annual infrastructure funding statement non-monetary contributions
- s.3 Community Infrastructure Levy
- s.14 Setting rates
- s.15 Consultation on a preliminary draft charging schedule of those bodies
- s.16 Publication of a draft charging schedule
- s.17 Representations relating to a draft charging schedule
- s.18 Withdrawal of a draft charging schedule person that was invited
- s.19 Submission of documents and information to the examiner The charging authority
- s.20 Consideration of representations by examiner
- s.21 CIL examination: right to be heard person may request
- s.23 Publication of the examiner’s recommendations The charging authority
- s.24 Correction of errors in examiner’s recommendations
- s.25 Approval and publication of a charging schedule
- s.32 Transfer of assumed liability
- s.40 Calculation of chargeable amount
- s.46 Discretionary charitable relief: notification requirements
- s.48 Withdrawal of charitable relief The relevant person
- s.52 Social housing relief: disposal of land before occupation O
- s.59 Application to infrastructure reference
- s.62 Reporting
- ... and 23 more duties
Offences and penalties 6
Powers 20
- s.12 Format and content of charging schedules
- s.13 Differential rates
- s.30 Recovery of costs incurred by the Secretary of State
- s.35 Apportionment of liability: information notice
- s.54 Social housing relief: information notice
- s.60 Reimbursement of expenditure incurred and repayment of loans
- s.61 Administrative expenses
- s.78 Requests for information by collecting authority
- s.79 Use of information by collecting authority
- s.80 Surcharge for failure to assume liability
- s.81 Surcharge: apportionment of liability
- s.82 Surcharge for failure to submit a notice of chargeable development
- s.85 Surcharge for late payment
- s.86 Surcharge for failure to comply with an information notice
- s.90 Service of CIL stop notice
- s.91 Withdrawal of a CIL stop notice
- s.94 Injunctions
- s.99 Appeals in connection with distress
- s.121 Costs
- Power to require information Power to require information
Definitions 17
- s.4 Meaning of “owner” and “material interest”
- s.5 Meaning of “planning permission” planning permission general consent
- s.6 Meaning of “development”
- s.9 Meaning of “chargeable development”
- s.10 Meaning of “collecting authority” relevant consenting authority
- s.11 Interpretation and application of Part 3
- s.41 Interpretation of Part 6
- s.49 Social housing relief
- s.95 Interpretation and application of Chapter 3
- s.103 Charging orders
- s.112 Interpretation of Part 10
- s.125 Enforcement in relation to the Crown and Parliament
- s.126 Service of documents: general
- Application of regulation 59A to land and infrastr Application of regulation 59A to land and infrastructure payments
- Interpretation of Part 7 Interpretation of Part 7
- Social housing relief: qualifying communal develop Social housing relief: qualifying communal development relevant development
- Transitional provision: when a MDC ceases being th Transitional provision: when a MDC ceases being the charging authority for an area
Exemptions 28
- s.29 Payment of fees and expenses of independent persons
- s.42 Exemption for minor development
- s.43 Exemption for charities
- s.44 Discretionary charitable relief: investment activities
- s.55 Discretionary relief for exceptional circumstances
- s.56 Exceptional circumstances: notification requirements
- s.57 Exceptional circumstances: procedure
- s.58 Exceptional circumstances: procedure in London
- s.64 Notice of chargeable development
- s.65 Liability notice
- s.67 Commencement notice
- s.75 Overpayment
- s.77 Duty to supply information to collecting authority
- s.88 Surcharges and interest: general
- s.97 Application for liability order
- s.122 Limitation on use of planning obligations
- s.123 Further limitations on use of planning obligations
- s.127 Service of documents on the Crown and Parliament
- s.128 Transitional provision: general
- Abatement: implementation of a different planning Abatement: implementation of a different planning permission
- ... and 8 more exemptions