Council FinanceCIL (Community Infrastructure Levy)

What is Community Infrastructure Levy (CIL) 

Community Infrastructure Levy (CIL) is a levy charged on most new development within the local authority area. The money is used to pay for new infrastructure required as a result of the new development. This infrastructure can be wide-ranging, including schools, road schemes, health facilities and sports and leisure facilities.

Whilst CIL replaces most of the previous system of developer contributions collected under Section 106, it will still be necessary to have S106 agreements under certain circumstances, for example to provide affordable housing, provide infrastructure on site, or pay for infrastructure improvements required off site but specifically as a result of a development. For further information please see the Planning Obligations Supplementary Planning Document (SPD).

West Berkshire Council adopted the CIL Charging Schedule and approved the Regulation 123 List on 4 March 2014, with an implementation date of 1 April 2015. Development permitted from 1 April 2015 onwards is liable to pay the Levy as set out in the CIL Charging Schedule. This includes planning applications currently being considered or awaiting decision at appeal.

How is CIL Calculated?

CIL will be charged at a rate per square metre (based on Gross Internal Area) on new development of more than 100 square metres of floorspace (net) or when a new dwelling is created (even if it is less than 100 square metres). The rates for West Berkshire are set out in their CIL Charging and will be charged on residential (C3 and C4) and retail (A1 – A5) development.

Please note that as of 1 April 2016 indexation will apply.  All documents are available for viewing via the West Berkshire Council website

What developments may be liable for CIL?

The following types of development may be liable for CIL:

  • Any new dwellings (including replacement dwellings), regardless of their size
  • New building (such as extensions) where the gross new build floor area comes to more than 100 square metres
  • A change of use from non-residential use, when the building in question has not been occupied in its lawful use for a continuous period of six months in the previous three years (the end point of the three years is taken from the date on which Planning Permission is granted)

What can Community Infrastructure Levy (CIL) be spent on?

Local councils can spend their CIL on the provision, improvement, replacement, operation or maintenance of infrastructure; or anything else that is concerned with addressing the demands that development places on an area. The CIL that the district Council retains will contribute towards some of the projects it identifies.

Reporting Community Infrastructure Levy (CIL) spend

Local councils have a legal duty to prepare an annual report of CIL received and spent in any financial year, including reporting on the following matters;

  • Total CIL receipts for the reported year;
  • Total CIL expenditure for the reported year;
  • Summary of CIL expenditure during the reported year including the items and amounts of CIL expenditure on each item;

Parish Council

P.O Box 7381,

0118 983 1748