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  4. Community Infrastructure Levy questions and answers

Community Infrastructure Levy questions and answers

  1. Is VAT applied to CIL charges?
    The charge levied in £ / m² on the net additional increase in floorspace for the CIL is exempt from VAT.
  2. How will proposed levy rates respond to factors such as inflation?
    In calculating individual charges for the levy, charging authorities will be required to apply an annually updated index of inflation to keep the levy responsive to market conditions.
  3. What is the CIL annual indexation notice?
    All CIL Liability Notices issued will include indexation in the calculation of the chargeable amount. The calculation of CIL chargeable amount is defined by the CIL Regulations 2010 (as amended).
  4. How is the levy collected?
    The levy’s charges become due from the date of commencement of a chargeable development. When planning permission is granted, the local authority will issue a liability notice setting out the amount of the levy and the payment procedure.
  5. Can CIL be paid in instalments?
    Usually, each local authority will have a scheme to pay the levy in instalments. Often a portion prior at the start, then further payments after a set number of days. Please see further details on the CIL Charging Schedule.
  6. Can I transfer my CIL liability?
    Prior to commencement of development, an assumption of liability can be withdrawn or transferred at any time by using the relevant form.
  7. Are there any surcharges and late interest?
    Surcharges and interest may be imposed for various reasons, such as late payments, failure to submit required notices, or non-compliance.

Community Infrastructure Levy and S106 : Contact details

For further information, please contact us by:

CIL - Royal Borough of Windsor and Maidenhead
Town Hall, St Ives Road
Maidenhead SL6 1RF