Community Infrastructure Levy Regulations 2010
What this means for your business
- Enforced by
- Local Authority
- Applies to
- United Kingdom
- On this page
- 44 compliance obligations, 4 practical guides
What you must do
44 compliance obligations under this legislation — 3 can result in imprisonment.
Management duties 1
Provide written agreement and evidence when using infrastructure payment for CIL
If you are liable to pay the Community Infrastructure Levy (CIL) for a development and want to satisfy that liability by providing infrastructure instead of cash, you must have a written agreement in place before work starts. The agreement must show the value of the infrastructure, the delivery date, and prove you control the land and have any needed planning authorisations. You also need to prove the money equivalent is earmarked for the infrastructure.
Notifications 7
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.
Notify infrastructure payment policy changes
If you run a transportation charging authority, you must publicly announce whether you will accept infrastructure payments, when you will start or stop them, and which projects will be covered. This notice should be posted on your website, available for inspection, and sent to the collecting authority.
Notify the collecting authority of land disposal before occupation
If you own land that has been given social‑housing relief and you sell or otherwise dispose of that land before the new homes or communal facilities are ready for use, you must tell the relevant 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 all parties involved.
Request suspension of CIL demand and notify when works start
Fine up to £2,500If you receive a Community Infrastructure Levy (CIL) demand notice, you can ask the collecting authority to suspend payment until you actually start the development works on the land you have a material interest in. To do this you must send a written request with the required details, and if you later commence the works you must inform the authority in writing at least the day before the works begin. Failing to give the notice can trigger a surcharge of up to £2,500.
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.
Submit liability transfer notice for CIL
If your business has taken on Community Infrastructure Levy (CIL) liability for a development and you want to pass that liability to another party, you must give the collecting authority a written liability transfer notice on the prescribed form. The notice must reach the authority on or before the date the final CIL payment is due. The authority will acknowledge receipt and the new party becomes liable for any outstanding CIL.
Other requirements 5
Request a review of a CIL charge within 28 days
If you receive a liability notice for a Community Infrastructure Levy (CIL) charge, you can ask the authority to review how that amount was calculated. You must send a written request (and any supporting comments) to the collecting authority within 28 days of the notice, otherwise the chance to challenge the charge is lost.
Submit request to be heard at CIL examination
If you want your views considered on a draft charging schedule (or any changes to it), you must put a written request to the charging authority before the deadline they set. The request must state which modifications you wish to discuss, and you can withdraw it any time before the hearing starts.
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 feedback on draft charging schedules before the deadline
If a charging authority is preparing a draft charging schedule that may affect your business, you can send written comments on it. You must do so within the time window set out in the notice (at least 4 weeks from publication) and to the address (or person) the authority gives you. You can also withdraw your comments at any time by writing to the authority.
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 14
Notify authority and repay CIL if charitable relief is lost
If you have received charitable relief on a land interest and later become ineligible – for example because you sell to someone who isn’t eligible, you yourself lose eligibility, or a lease ends early – you must tell the collecting authority within 14 days and pay back the CIL amount that was originally waived.
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 any outstanding CIL charge immediately
If you owe a Community Infrastructure Levy (CIL) payment and the council issues a warning notice, you must pay the full amount straight away – usually within the 3‑ to 28‑day period set in the notice – or risk the development being stopped. The notice will be served on you, any landowner and any occupier, so you need to act quickly to avoid enforcement action.
Pay any outstanding CIL owed by a deceased’s estate
If you are acting as the executor or administrator of someone who owed Community Infrastructure Levy (CIL) and they die before paying it, you must settle the unpaid amount (including any interest, surcharges or costs) once you receive a notice. The payment is taken from the assets of the deceased’s estate.
Pay charging authority for CIL collected on its behalf
If you collect CIL (council tax) for another authority, you must forward the money back to that authority. You can deduct any admin costs you’ve incurred and any overpayments you’ve already refunded. The payment must be made by the end of the quarter in which you receive the money – or by the first full quarter after your first collection if it’s the first time.
Pay CIL to local council on time
If you are a charging authority (normally a developer or a business that pays Community Infrastructure Levy), you must pay the amount due to your local council by the deadlines set out in the regulation. This means you have to bill the council by 28 October for CIL paid between 1 April and 30 September, and by 28 April of the following year for CIL paid between 1 October and 31 March.
Pay CIL within 21 days of enforcement notice
If the council tells you it will enforce a Community Infrastructure Levy (CIL) charge on your land, you must pay the amount shown in the written notice within 21 days. Failing to do so lets the authority apply to the court to enforce the charge, which can include selling or leasing the land.
Pay Community Infrastructure Levy (CIL) to the collecting authority
If your business has a CIL liability that must be paid in cash, you need to send the payment to the authority that collects CIL. The payment is considered received on the day the funds clear, and the authority must send you a written acknowledgement. Keep the acknowledgement as proof you have paid.
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 interest on late payments under CIL Regulations
If your business owes money under the CIL Regulations and you don’t pay it on the due date, you must also pay interest on the overdue amount. The interest is calculated from the day after the payment was due until you actually pay, at a rate of 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.
Pay the Community Infrastructure Levy on liable developments
If your business carries out a development that is subject to the Community Infrastructure Levy, you must pay the levy as set out in the Planning Act 2008. The charge is calculated on the value of the chargeable development and must be paid to the relevant local authority.
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 7
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).
Fail to comply with a CIL stop notice
Unlimited fineIf your business ignores a Community Infrastructure Levy (CIL) stop notice that has been served on you or displayed as required, you are committing an offence. Each day (or period) you remain in breach can be charged separately. On conviction you face an unlimited fine, with the court taking into account any financial benefit you gained from the breach.
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.
Obstruct authorised inspection of land
Fine up to £1,000If you deliberately prevent a person authorised by a collecting authority from entering your land to check a chargeable development, you commit a criminal offence. 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.
Supply false or misleading information to CIL authorities
2 years imprisonmentIf you knowingly or recklessly give 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 may be fined – with no maximum limit – and, if tried on indictment, you could also face up to two years' imprisonment, either one or both penalties.
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.
Registration and licensing 1
Register CIL stop notices within 14 days
If you issue or receive a CIL stop notice for land in your area of responsibility, you must record every detail of that notice in the local register. The notice works the same as a stop order: you need to list the land, the planning permission, dates, your name, and what is banned. You must stop keeping the record when the notice is withdrawn.
Reporting and filing 9
Prepare an annual CIL report for the financial year
If you are a charging authority that collects the Community Infrastructure Levy (CIL), you must produce an annual public report showing how much CIL you took in and how it was spent. The report is due on your website by 31 December after the year ends.
Provide a detailed charging schedule for your CIL charges
If your business is a charging authority that sets electricity charges, you must publish a charging schedule that includes the authority’s name, the rates, any zone‑based maps required, how the charges are calculated and the dates the schedule is approved and takes effect. This is a mandatory part of how you set and display your charges to customers and regulators.
Provide requested information to the collecting authority within 14 days
If the collecting authority asks you for information under the Climate Change Levy deferral rules, you must give them any relevant data you hold or control within 14 days of their written request. Failing to do so can lead to the authority refusing your own deferral request.
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.
Publish an annual CIL funding statement online
If you are a local authority or charging authority that receives Community Infrastructure Levy (CIL) payments, you must put an annual funding statement on your website each year. The statement lists the projects you’ll fund with CIL, the required CIL report, and the planning‑obligation report. The first statement had to be posted by 31 December 2020, and every subsequent one by 31 December of the following year.
Submit a written appeal using the prescribed form
If you want to challenge a CIL stop notice or any other decision under the CIL Regulations, you must lodge a written appeal on the form provided by the Secretary of State. The appeal must contain all the required details, and you must follow the subsequent steps – acknowledging receipt, exchanging representations and comments, and receiving the final decision in writing.
Submit draft charging schedule and related documents to the CIL examiner
If your business must pay the Construction Industry Levy, you must forward a draft charging schedule and any supporting documents – such as statements, representations and evidence – to the CIL examiner. The documents also have to be posted on your website, made available for inspection, and you must notify anyone who asked to be informed of the submission.
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.
Submit self‑build housing confirmation form within 6 months
If you have been granted a CIL exemption for a self‑build house or communal development, you must send the prescribed confirmation form to the collecting authority no later than six months after you receive the compliance certificate. The form must be on the official template, contain all required details and be accompanied by the supporting documents.
Penalties for non-compliance
8 penalties under this legislation. 3 can result in imprisonment. 4 carry an unlimited fine.
Supply false or misleading CIL information
Unlimited fine and/or 2 years imprisonment
Supply false or misleading information to CIL authorities
Unlimited fine and/or 2 years imprisonment
Willful refusal to pay Community Infrastructure Levy
3 months imprisonment
Breach a CIL stop notice
Unlimited fine
Fail to comply with a CIL stop notice
Unlimited fine
Request suspension of CIL demand and notify when works start
Fine up to £2,500
Obstruct authorised entry for Community Infrastructure Levy inspection
Fine up to £1,000
Obstruct authorised inspection of land
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 …
Section 106 for small sites
How Section 106 planning obligations apply to small and medium residential developments. Covers what SME developers can expect, affordable housing …
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