Community Infrastructure Levy

What is CIL?

The Community Infrastructure Levy (CIL) is a charge that local authorities can set on new development in order to raise funds to help fund infrastructure, facilities and services – such as schools or transport improvements – which are needed to support growth and new homes and businesses across an area.

 

The council formally approved its CIL charging schedule and supporting policies in February 2013. Charging commenced on the 1 June 2013.

All relevant developments that receive planning permission on or after this date will be liable for CIL. This includes applications which were registered prior to the adoption of CIL and those granted at appeal, even where the appeal was lodged prior to the adoption of CIL.

The following documents set out the council's CIL charging regime:

CIL charging schedule

Sets out the charges which will be applied to different development types:

Download CIL Charging Schedule [PDF, 1.5MB]

Instalment policy

Sets out when the Council will expect CIL payments to be made:

Download Charging Schedule Instalments Policy [PDF, 67KB]

Planning obligations (known as s106 agreements) will continue to operate alongside CIL. The Planning Obligations and Affordable Housing Supporting Planning Document (SPD) (Second Edition) was formally adopted in 2012. The SPD is currently under review as part of the Joint Local Plan for Plymouth and South West Devon.

Affordable housing contributions will still be required alongside CIL in accordance with the SPD.

CIL is charged in pounds (£) per square metre on new floorspace (measured as gross internal area) usually applied at a fixed rate, adjusted in accordance with the Building Cost Information Service (BCIS) all-in tender price index for the year in which planning permission is granted for the development, to the following types of development outside of the City Centre Zone:

  • Residential
  • Purpose built student accommodation
  • Superstores/supermarkets (and extensions) of 1000m2 gross internal floor area or more

Every application for Lawful Development, full, reserved matters and Section 73 application for the types of development referred to above must be accompanied by current  CIL - Planning Application Additional Information Requirement Form  (CIL Form 1) otherwise it will be deemed invalid. The form must be completed in accordance with the accompanying Government guidance. Failure to declare floorspace and to complete this form in accordance with the guidance will result in the form not being accepted and is may lead to a delay in your planning application being processed. Continued failure to submit the form and follow the guidance will result in a CIL Information Notice being served. The information required on this form will assist the Council in determining whether or not CIL will be payable on the development and, if so, the correct amount.

Development commenced under general consent, is also liable to pay CIL. If you intend to commence a development under general consent, you must submit A Notice of Chargeable Development, unless the development in question is less than 100 square metres.

Gross Internal Area (GIA) is measured to the internal face of the perimeter walls of each floor of the building, including circulation and service space such as corridors, storage, toilets, lifts etc and the existing floor space of a building. Generally, any structure with three or more walls and a roof is considered to be 'internal' floor space and therefore chargeable. Buildings 'into which people do not normally go' are exempt from CIL. These include buildings into which people go intermittently for the purpose of inspecting or maintaining fixed plant machinery.

CIL rates are calculated using the following formula and multipliers that account for changes in building costs over time.

For planning permissions granted in 2019, the multiplier based on the index is 315/224. The resulting CIL rates for this and previous years are shown below:

Rates Residential outside of the City Centre Zone Purpose built student accommodation Superstores/supermarkets (including extensions) and of 1000 m2 gross internal floor area or more
Rate in Charging Schedule and for permission granted in 2013 £30 £60 £100
Rate for permission granted in 2014 £32 £64.02 £106.70
Rate for permission granted in 2015 £34.69 £69.38 £115.63
Rate for permission granted in 2016 £35.36 £70.71 £117.86
Rate for permission granted in 2017 £37.90 £75.83 £126.34
Rate for permission granted in 2018 £40.45 £80.89 £134.82
Rate for permission granted in 2019 £42.19 £84.38 £140.63

Download Zone map [PDF, 4MB]

It is possible for the gross internal area of any existing buildings on the site that are going to be demolished or re-used (in other words, conversion or change of use) to be deducted from the total floor space granted planning permission to ensure that the CIL liability is only applied to new floor space over and above what is already on a site.

To be able to deduct floor space that is to be demolished or re-used (in other words, conversion or change of use), the CIL Regulations require that a part of the existing building has to have been in use for a continuous period of at least six months in the three years prior to when planning permission first permits development. If this provision is not met the CIL liability is applied to the total gross floor space granted planning permission.

The CIL Additional Information Form must be fully completed and accompanying evidence provided in order for deductions to be considered. Evidence that could be submitted to demonstrate this can include a combination of the following:

  • Copies of leases
  • Electricity/gas bills for the period
  • Business rate/council tax bills and payments. Note: It should not be assumed that the Local Planning Authority has access to this information as it is data protected
  • Where an informal arrangement exists, redacted bank statements should be submitted to show that rent payments have been made
  • Confirmation from a letting agent/solicitor advising of the period of occupancy and any rent payments
  • A signed affidavit

The council will require further evidence of continuous use if it is not evident from the information supplied and will not consider the existing floor area as deductible floor area unless the applicant demonstrates this.

Other reliefs and exemptions

Other relief or exemption from CIL is available in a number of very specific instances. To claim any relief or exemption you will need to submit the following information as a minimum up front with your planning application:

You must also submit a Commencement Notice to the planning department at least 48 hours prior to commencing any development.

The following types of exemption and relief can be claimed subject to certain criteria:

It should be noted that certain events will lead to the disqualification of the reliefs or exemptions, at which point the full CIL amount will become payable. These events are detailed in the links above. Surcharges are likely to be payable in addition to CIL if you do not inform us of these events.

We will not require submission of a Commencement Notice in relation to residential extensions that have had claims for exemption granted.

The change of use of a floor space where a self-contained residential unit will be formed is also chargeable if the existing continuous use cannot be demonstrated.

If the CIL process is correctly followed, the first payment is due within 60 days of works commencing.

Payments are in instalments in accordance with our Instalment Policy:

Download Charging Schedule Instalments Policy [PDF, 67KB]

To take advantage of phased payments you must have submitted an Assumption of Liability Form to the planning department prior to commencement of any development. Failure to do this, to follow the CIL process correctly or to make a payment will result in the full CIL amount being payable immediately, with the possibility of further surcharges being applied.

The Demand Notice will detail how and when to make payments.

If the CIL process is not followed correctly or any disqualifying events occur, surcharges will be added in accordance with the CIL Regulations (as amended) 2010. It is the responsibility of anyone who may be liable for CIL to ensure that they fully understand the requirements of the Regulations.

Reason Surcharge Regulation
CIL Form 2 not submitted - failure to assume liability £50 on each person liable for payment of CIL. Regulation 80
Where liability has to be apportioned £500 for each material interest in the land (in addition to above). Regulation 81
CIL Form 5 not submitted - failure to submit a Notice of Chargeable Development Surcharge equal to 20% or £2,500 of the chargeable amount, whichever is the lower amount. Regulation 82
CIL Form 6 not submitted - failure to submit a Commencement Notice prior to the start of any development associated with the approved development Surcharge equal to 20% or £2,500 of the chargeable amount, whichever is the lower, may be levied. Regulation 83
Where any claim for exemption or relief has been granted, failure to notify of a disqualifying event Surcharge equal to 20% or £2,500 of the chargeable amount, whichever is the lower amount. Regulation 84
Late payment Surcharge equal to 5% or £200, whichever is the greater amount, on the outstanding liability - after the end of 30 days after the liability is due. Further increasing after outstanding after six months and after 12 months. Regulation 85
Late payment Interest at a rate of 2.5% on the relevant amount above Bank of England Base Rate due from the date payment was due. Regulation 87
Failure to comply with an Information Notice Surcharge equal to 20% or £1,000 of the relevant amount, whichever is the lower. Regulation 86

Anyone can elect to pay CIL. Where no-one has elected to pay, liability for payment follows the landowner. For this reason, when CIL liability is determined and notified, a charge on the land will also be placed.

It should also be noted that where there's a liability for financial or non-financial obligations associated with any planning obligations/s106, there will also be a charge on the land.

The Council must specify what it intends to spend CIL receipts on in what is known as a Regulation 123 list. A link to the list is below:

Download Regulation 123 List [PDF 530KB]

In future the council will publish an annual Infrastructure Funding Statement by 31 December each year which will report on what has happened on revenues from developer contributions including CIL and the way in which the revenues have been applied. It will also summarise how anticipated revenues from developer contributions will be applied.

At the moment the council is required to publish an annual report detailing CIL collection and spend:

Download CIL Annual Monitoring Report 2017 to 2018 [PDF, 98KB]

If you are a developer, planning applicant, agent or landowner and you require any further information or assistance with CIL email cil@plymouth.gov.uk or call the CIL Officer on 01752 304154.

If you require information or advice on planning obligations (s106) email S106@plymouth.gov.uk or call 01752 304154.

Alternatively you may write to CIL and Planning Obligations, Strategic Planning and Infrastructure, Plymouth City Council, Floor 2 Ballard House, West Hoe Road, Plymouth, PL1 3BJ.

If you are a solicitor and you have an enquiry about CIL or s106 compliance email either cil@plymouth.gov.uk or s106@plymouth.gov.uk. Please include full address and/or location details of the site or application you are seeking information on and any planning application numbers that apply. Note: There's a small charge in relation to compliance checks for CIL or s106.

If you wish to request a copy of an s106 agreement email Land Charges at llcply@plymouth.gov.uk. Note: There may be a charge for provision of an agreement.

To confirm whether a CIL Liability or Demand Notice has been served in relation to a development, our Local Land Charges Register is available to view at our offices at 71 New George Street, Plymouth, PL1 2AA or alternatively you can email llcply@plymouth.gov.uk.

Before you submit CIL Form 1 or make final decisions on your development, you might like to know more about the CIL charge and whether you'll need to pay it. We've put together a list of the most common developments to help you get an idea of whether your development will be liable:

New developments

Any new developments that create net additional 'gross internal area' of 100 square metres or more, or create new dwellings, will need to pay CIL.

Replacement dwellings

You need to pay CIL on replacement dwellings. It's a new dwelling and so incurs a CIL charge. However, you'll be able to deduct the demolished floor space from the new floor space, providing it has been in lawful use for six months in the previous three years. You'll pay CIL on any remaining floor space. For example, if you demolish 100 square metres of floor space, and the replacement dwelling is 150 square metres, you will pay CIL on the 50 square metres [150 square metres (new) - 100 square metres (old) = 50 square metres net gain].

Sub-division of an existing residential dwelling into two or more dwellings

You don't need to pay CIL on a sub-division of an existing residential dwelling into two or more dwellings. Any change of use to a building previously used as a residential dwelling, to create one or more separate dwellings, is not liable for CIL, even if the house has been vacant.

Reusable loft space

If you build a dwelling with usable loft space, you'll need to pay CIL on the loft space. If the loft floor space is to be usable, and entered regularly, then its conversion will be CIL liable.

Varying applications

If you have received planning permission for a development but now want to vary the application or the conditions, the new application may be liable for CIL. Under a Section 73 application, any additional floor space created through the new permission will be liable for CIL.

CIL break down by site type

  • Current site: Cleared building site
  • Proposed development: 85 square metres, new residential development
  • CIL liable? Yes
  • Chargeable area: 85 square metres

  • Current site: Single dwelling in lawful use
  • Proposed development: Extension of 20 square metres
  • CIL liable? No
  • Chargeable area: None, the extension is less than 100 square metres and does not result in the formation of a new dwelling

  • Current site: Single dwelling in lawful use
  • Proposed development: Extension of 100 square metres
  • CIL liable? Yes
  • Chargeable area: 100 square metres liable, however the self build exemption may apply. You must apply for the self build exemption and have confirmation of our decision on the exemption, upon commencement (before you start the development).

  • Current site: Cleared building site
  • Proposed development: 2,000 square metres including 50 per cent social housing (1000 square metres)
  • CIL liable? Yes
  • Chargeable area: 1000 square metres liable. 1000 square metres social housing relief (provided all the necessary criteria are satisfied). You must apply for the affordable housing relief and get confirmation of the relief upon commencement (before you start the development).

  • Current site: Single dwelling in lawful use being demolished
  • Proposed development: 130 square metres new development, 80 square metres being demolished
  • CIL liable? Yes
  • Chargeable area: 50 square metres would be CIL liable. To qualify for this deduction the area to be demolished must still exist when the development is first permitted, and have been in lawful use for a continuous period of six months within the period of three years ending on the day planning permission first permits the chargeable development.

  • Current site: Single dwelling not in lawful use but being demolished
  • Proposed development: 130 square metres new development, 80 square metres being demolished.
  • CIL liable? Yes
  • Chargeable area: 130 square metres would be CIL liable. If the area to be demolished has not been in lawful use for a continuous period of three years ending on the day planning permission first permits the chargeable development, then the area to be demolished cannot be deducted when calculating CIL.

  • Current site: Commercial/Retail unit not in lawful use
  • Proposed development: 98 square metres change of use to residential
  • CIL liable? Yes
  • Chargeable area: 98 square metres liable as development results in the formation of a new dwelling. As the unit has not been in lawful use the existing floor space is chargeable.

  • Current site: Commercial/Retail unit in lawful use
  • Proposed development: 98 square metres change of use to residential
  • CIL liable? Yes
  • Chargeable area: As the retail unit has been in continuous lawful use for at least six months in the last three years and the building will be retained when the development is completed, the whole area can be deducted from the amount of CIL payable.

  • Current site: Non-residential unit in lawful use
  • Proposed development: Change of use from non-residential to residential including 10 square metres extension
  • CIL liable? Yes
  • Chargeable area: 10 square metres liable, all new floor space is liable where there is the formation of a new dwelling.

  • Current site: Dwelling not in lawful use
  • Proposed development: 98 square metres change of use from residential to retail
  • CIL liable? No
  • Chargeable area: Not liable as change of use to non-residential and under 100 square metres of new floor space so minor exemption applies. The fact it has not been in use is not relevant in this case.

  • Current site: Permission for new dwelling. Cleared building site
  • Proposed development: Varying application under Section 73. Additional 20 square metres on original permission.
  • CIL liable? Yes
  • Chargeable area: 20 square metres additional CIL liability generated. See Regulation 128A CIL Regulations 2010 (as amended) for transitional cases, where the original planning permission was granted before a levy charge came into force in the area.

  • Current site: 4,000 square metres of office in lawful use
  • Proposed development: 4,000 square metres change of use from office to residential
  • CIL liable? No
  • Chargeable area: Not liable as the development does not create new floor space and has been in lawful use for a continuous period of six months in the last three years ending on the day planning permission first permits the chargeable development.

  • Current site: 2,000 square metres of office space in lawful use
  • Proposed development: 9,000 square metres new residential development and 3,000 square metres new retail development and 2,000 square metres office to be demolished
  • CIL liable? Yes
  • Chargeable area: Assuming that the existing office space is in lawful use and can be deducted from the development then the demolished floor space discount is apportioned across the development. In this example 75 per cent of the discount applies to the residential development and 25 per cent on the retail development. Therefore of the 2,000 square metres deduction, 1500 square metres is deducted from the new residential floor space and 500 square metres from the retail development.