Calculating and Paying CIL

Charging rates and indexation

The CIL Charging Schedule was adopted by Cotswold District Council on 3 August 2018.

CIL payments must be index linked from the year that CIL was introduced to the year that the planning permission has been granted. We must use the national All-In Tender Price Index published by the Build Cost Information Service (BCIS) of the Royal Institute of Chartered Surveyors. This is set by the legislation CIL is underpinned by.

The CIL charging rates are set out in the table below showing both the CIL rate as introduced on 1 June 2019 and the indexation for the current year.

   Development Type       CIL Charging Rate as implemented on 01 June 2019      Revised charging rates after indexation applied (Applicable to planning applications granted from June 2019)      
All residential development, including Sheltered Housing and Extra-care Housing but excluding the Chesterton Strategic Site £80/sqm £80/sqm
Retail development £60/sqm £60/sqm
All other development £0/sqm £0/sqm

You can calculate your estimated CIL charge by using:

Development liable for CIL

The Community Infrastructure Levy is generally chargeable on the net increase in gross internal floorspace of all new development when:

  • You are creating a new dwelling (of any size)
  • You are increasing the floor area by 100m² or more
  • You are converting a building that is not in use
  • You are creating new retail floors pace or extending an existing premises by 100m² or more

With the following exceptions:

  • Minor development: that is buildings or extensions where the gross internal area of new build is less than 100m2, other than where the development will comprise one or more new dwellings (in which case the new dwellings will constitute ‘Chargeable Development’, irrespective of their size);
  • Development of buildings into which people do not normally go, or into which they go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery;
  • The Charging Authority has evidence to demonstrate that there are viability reasons for not levying a charge on the intended use of development, and these are reflected in its Charging Schedule through the application of a £0m2 rate; or
  • The development is exempt under Part 6 of the CIL Regulations (as amended).

What is included as 'CIL chargeable floorspace'?
The area, measured as the gross internal area (GIA), is per floor and includes all buildings, including garages. The government and the RICS have produced the following guidance

Determining if a building is ‘in use’

The CIL regulations allow for the deduction of existing floorspace and demolition floorspace if the existing building has been ‘in-use’. The Community Infrastructure Levy Regulations Amendment 2014 defines in-use within regulation 40 as;

  • “is a relevant building” (means a building which is situated on the relevant land on the day planning permission first permits the chargeable development)
  • “contains a part that has been in lawful use for a continuous period of at least six months within the period of three years ending on the day planning permission first permits the chargeable development”.

We will not consider the existing floor space as deductible floor space unless the applicant demonstrates this to the Council’s satisfaction.

It is the applicant’s responsibility to provide evidence to demonstrate continuous lawful use. The list below details information that could be submitted, however it is likely that a combination of these will be  required to demonstrate to the Council’s satisfaction that the building is, or has been, in use;

  • Copies of leases
  • Utility bills for the 6 month period showing consumption commensurate with the use
  • Business rate or council tax bills and proof of the relevant payments
  • Confirmation from a letting agent or solicitor advising of the period of occupancy
  • An affidavit*
  • Where an informal arrangement exists, redacted bank statements to show rent or leaseholder charges have been paid

In certain rare cases it may not be possible to produce evidence to demonstrate continuous lawful use to the Council’s satisfaction. In those cases the Council may, at its discretion, accept an affidavit instead of, or as well as, other forms of proof. Photographs are not on the list of information to evidence use. This is because they only evidence that the building was in use at the moment in time that the photograph was taken. If you wish to supply photographs in support of other documentation, then you may do so. However, unless it is possible to verify the date of the photograph, it is unlikely to be taken into consideration.

*An affidavit is used wherever a person making a decision requires to rely on a statement of an individual. An affidavit is a written statement that is sworn or affirmed to be true by a solicitor, notary public or other judicial officer. A solicitor will charge a small fee to swear or affirm a document. Swearing or affirming a document is a serious matter, as you are stating that the entire contents of the document are true. If it is later discovered that any part of that statement is false, you could be held in contempt of court and sent to prison.

When is CIL payable?

CIL is payable upon commencement of development. The Liable Party or their agent/architect is required to submit a Commencement Notice to the Council, to notify them of works starting on site.

Once we have received the Commencement Notice, the Council will issue a Demand Notice. This will detail who is liable for payment, confirm the amount payable as well as any reliefs or surcharges and it will also specify the dates and instalment on which payments are due. Where the Instalment Policy does not apply, the chargeable amount must be paid in full within 60 days of the notified or deemed commencement date of the chargeable development.

How can I make a payment?

You will be able to pay the levy via BACS or via card (over the phone or via the machine at our Trinity Road offices). More details can be found on your Demand Notice which outlines the total CIL charge for your development.

Community Infrastructure Levy (CIL) Instalment Policy

The Council has approved the payment of CIL by instalments. An advantage of having a CIL Instalments Policy is that it significantly assists developers’ cash flow, which in turn helps to ensure development remains viable and deliverable; a key aspect of the English planning system.

You can contact the CIL team by:

Cotswold District Council
Trinity Road