The Community Infrastructure Levy (the ‘levy’) is a charge that can be levied by local authorities on new developments in their area. It is an important tool for local authorities to use to help them deliver the infrastructure needed to support development in their area.
The Community Infrastructure Levy (the ‘levy’) is a charge that can be levied by local authorities on new developments in their area. It is an important tool for local authorities to use to help them deliver the infrastructure needed to support development in their area.
The levy only applies in areas where a local authority has consulted on, and approved, a charging schedule that sets out its levy rates and has published the schedule on its website.
Most new developments that create net additional floor space of 100 square metres or more, or create a new dwelling, are potentially liable for the levy.
Some developments may be eligible for relief or exemption from the levy. This includes residential annexes and extensions, and houses and flats that are built by ‘self-builders’. There are strict criteria that must be met, and procedures that must be followed, to obtain the relief or exemption.
How can this guidance be used and who is it aimed at?
This guidance is aimed at a broad range of users. This includes local authorities who have adopted the levy, those that are in the process of preparing or reviewing a charging schedule, and those that are considering doing so in the future. It is also aimed at large and small developers and their agents, charities, and homeowners who wish to build an extension or annex, or even their own home (‘self-builders’).
The guidance is divided into nine sections, which can be accessed via the relevant links below: