PART 6EXEMPTIONS AND RELIEF
Exemption for charitiesI143
1
An owner (C) of a material interest in the relevant land is exempt from liability to pay CIL in respect of a chargeable development if—
a
C is a charitable institution; and
b
the chargeable development will be used wholly or mainly for charitable purposes (whether of C or of C and other charitable institutions).
2
But paragraph (1) does not apply where—
a
that part of the chargeable development to be used for charitable purposes will not be occupied by or under the control of a charitable institution; F1or
b
the material interest is owned by C jointly with a person who is not a charitable institution; F2...
F2c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
For the purposes of paragraph (1) use of a chargeable development for charitable purposes includes leaving it unoccupied.