The Community Infrastructure Levy Regulations 2010

Charitable relief: procedureE+W

This section has no associated Explanatory Memorandum

47.—(1) A person who wishes to benefit from charitable relief must submit a claim for charitable relief to the collecting authority.

(2) A claim for charitable relief must—

(a)[F1subject to paragraph (3A),] be received by the collecting authority before the commencement of the chargeable development to which it relates;

(b)be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect);

(c)include the particulars specified or referred to in the form; and

(d)where there is more than one material interest in the relevant land, be accompanied by an apportionment assessment.

(3) [F2Subject to paragraph (3A),] a claim for charitable relief will lapse where the chargeable development to which it relates is commenced before the collecting authority has notified the claimant of its decision on the claim.

[F3(3A) Paragraphs (2)(a) and (3) do not apply where charitable relief has been granted in relation to a chargeable development and the development changes after the commencement of that development.]

(4) Where a claim is accompanied by an apportionment assessment the collecting authority may either—

(a)accept the claimant’s assessment; or

(b)substitute its own assessment.

(5) As soon as practicable after receiving a valid claim, the collecting authority must notify the claimant in writing of—

(a)its decision on the claim and the reasons for the decision; and

[F4(b)where relief is granted, the amount of relief granted,

and provide an explanation of the requirements of regulation 67(1).]

(6) A claim for charitable relief is valid if it complies with the requirements of paragraph (2).

[F5(7) A person who is granted charitable relief ceases to eligible for that relief if a commencement notice is not submitted to the collecting authority F6... before the day the chargeable development is commenced.]

(8) Paragraph (9) applies where a charging authority issues a statement (in accordance with regulation 46(3)(a)) giving notice that discretionary charitable relief will no longer be available in its area.

(9) Any claim for discretionary charitable relief received by the collecting authority on or before the day mentioned in regulation 46(3)(a)) in respect of a chargeable development situated in the charging authority’s area must be considered by the collecting authority.

Textual Amendments

F4Reg. 47(5)(b) and the words "and provide an explanation of the requirements of regulation 67(1)." substituted for reg. 47(5)(b) (E.) (1.9.2019) by The Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019 (S.I. 2019/1103), regs. 1, 6(3)(d) (with regs. 1(4), 13)

Commencement Information

I1Reg. 47 in force at 6.4.2010, see reg. 1