The Community Infrastructure Levy Regulations 2010

Reporting E+W

[F1 62.— (1) A charging authority must prepare a report for any financial year (“the reported year”) in which—

(a) it collects CIL, or CIL is collected on its behalf; or

(b) an amount of CIL collected by it or by another person on its behalf (whether in the reported year or any other) has not been spent.

(2) Nothing in paragraph (1) requires an authority to prepare a report about CIL which it collects on behalf of another charging authority.

(3) For the purposes of paragraph (1), CIL collected by a charging authority includes land payments made in respect of CIL charged by that authority, and CIL collected by way of a land payment has not been spent if at the end of the reported year—

(a) development [F2 (within the meaning in TCPA 1990)] consistent with a relevant purpose has not commenced on the acquired land; or

(b) the acquired land (in whole or in part) has been used or disposed of for a purpose other than a relevant purpose; and the amount deemed to be CIL by virtue of regulation 73(9) has not been spent.

[F3 (3A) For the purposes of paragraph (1), CIL collected by a charging authority includes infrastructure payments made in respect of CIL charged by that authority, and CIL collected by way of an infrastructure payment has not been spent if at the end of the reported year the infrastructure to be provided has not been provided.]

(4) The report must include—

(a) the total CIL receipts for the reported year;

(b) the total CIL expenditure for the reported year;

(c) summary details of CIL expenditure during the reported year [F4 (other than in relation to CIL to which regulation 59E or 59F applied)] including—

(i) the items of infrastructure to which CIL (including land payments) has been applied,

(ii) the amount of CIL expenditure on each item,

(iii) the amount of CIL applied to repay money borrowed, including any interest, with details of the infrastructure items which that money was used to provide (wholly or in part),

(iv) the amount of CIL applied to administrative expenses pursuant to regulation 61, and that amount expressed as a percentage of CIL collected in that year in accordance with that regulation; F5 ...

[F6 (ca) the amount of CIL passed to—

(i) any local council under regulation 59A or 59B; and

(ii) any person under regulation 59(4);

(cb) summary details of the receipt and expenditure of CIL to which regulation 59E or 59F applied during the reported year including—

(i) the total CIL receipts that regulations 59E and 59F applied to;

(ii) the items to which the CIL receipts to which regulations 59E and 59F applied have been applied; and

(iii) the amount of expenditure on each item;

(cc) summary details of any notices served in accordance with regulation 59E, including—

(i) the total value of CIL receipts requested from each local council; and

(ii) any funds not yet recovered from each local council at the end of the reported year.]

(d) the total amount of [F7 —

(i) CIL receipts for the reported year retained at the end of the reported year other than those to which regulation 59E or 59F applied;

(ii) CIL receipts from previous years retained at the end of the reported year other than those to which regulation 59E or 59F applied;

(iii) CIL receipts for the reported year to which regulation 59E or 59F applied retained at the end of the reported year; and

(iv) CIL receipts from previous years to which regulation 59E or 59F applied retained at the end of the reported year].

[F8 (e) in relation to any infrastructure payments accepted by the charging authority—

(i) the items of infrastructure to which the infrastructure payments relate,

(ii) the amount of CIL to which each item of infrastructure relates,]

(5) The charging authority must publish the report on its website no later than 31st December following the end of the reported year.

(6) For the purposes of this regulation—

(a) the value of acquired land is the value stated in the agreement made with the charging authority in respect of that land in accordance with regulation 73(6)(d);

(b) the value of a part of acquired land must be determined by applying the formula in regulation 73(10) as if references to N were references to the area of the part of the acquired land whose value is being determined.

F9 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Reg. 62 omitted (E.) (1.9.2019) by virtue of The Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019 (S.I. 2019/1103), regs. 1, 9(4) (with reg. 13)

F2 Words in reg. 62(3)(a) inserted (25.4.2013) by The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 8(4)(a) (with reg. 12)

F3 Reg. 62(3A) inserted (24.2.2014) by The Community Infrastructure Levy (Amendment) Regulations 2014 (S.I. 2014/385), regs. 1, 8(4)(a)

F4 Words in reg. 62(4)(c) inserted (25.4.2013) by The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 8(4)(b) (with reg. 12)

F5 Word in reg. 62(4) omitted (25.4.2013) by virtue of The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 8(4)(c) (with reg. 12)

F6 Reg. 62(4)(ca)-(cc) inserted (25.4.2013) by The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 8(4)(c) (with reg. 12)

F7 Words in reg. 62(4)(d) substituted (25.4.2013) by The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 8(4)(d) (with reg. 12)

F8 Reg. 62(4)(e) inserted (24.2.2014) by The Community Infrastructure Levy (Amendment) Regulations 2014 (S.I. 2014/385), regs. 1, 8(4)(b)

F9 Reg. 62(7) omitted (25.4.2013) by virtue of The Community Infrastructure Levy (Amendment) Regulations 2013 (S.I. 2013/982), regs. 1, 8(4)(e) (with reg. 12)

Commencement Information

I1 Reg. 62 in force at 6.4.2010, see reg. 1