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:
CIL Charging Schedule [PDF, 1.5MB]
Sets out when the Council will expect CIL payments to be made:
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:
- 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 a CIL - Planning Application Additional Information Requirement Form otherwise it will be deemed invalid. 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||£81.70||£140.63|
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:
- CIL Additional Information Form or Notice of Chargeable Development (for permitted development/applications for general consent)
- An Assumption of Liability Form
- A relevant claim for relief or exemption
- Information to support your claim
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:
- Social housing relief
- Charitable relief
- Self-build (new dwelling) exemption
- Self-build residential extension exemption
- Self-build annexe (within curtilage of a dwelling) exemption
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:
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.
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:
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:
CIL Annual Monitoring Report 2017 to 2018 [PDF, 98KB]
Links to CIL forms and further information/guidance are below:
CIL process infographic [PDF, 1.5MB]
CIL guidance for developers [PDF, 160KB]
CIL guidance for self-build developers [PDF, 348KB]
Planning Portal: About the Community Infrastructure Levy (CIL information and guidance including appeals)
If you are a developer, planning applicant, agent or landowner and you require any further information or assistance with CIL email firstname.lastname@example.org 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 email@example.com or firstname.lastname@example.org. 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 email@example.com. 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 firstname.lastname@example.org.