Community Infrastucture Levy

The Community Infrastructure Levy (CIL) is a charge that local authorities in England and Wales can apply to new development in order to help fund the infrastructure needed to support growth, such as transport improvements, schools, green spaces, and community facilities. Introduced under the Planning Act 2008, CIL is governed by the Community Infrastructure Levy Regulations 2010 (as amended) and is calculated based on the size, type, and location of development.

For audit purposes, it is important to ensure that CIL is correctly calculated, collected, recorded, and allocated in accordance with statutory requirements, with clear evidence of billing, receipts, reliefs or exemptions applied, and the appropriate transfer of neighbourhood funding (where applicable).

Proper record-keeping, transparency in reporting (including the annual infrastructure funding statement), and compliance with regulatory timescales are key elements for demonstrating effective financial management and governance of CIL.