Under the new Regulation 121A to the Community Infrastructure Levy Regulations 2010 (‘the CIL Regs’) local authorities who charge CIL or who enter into planning obligations under section 106 of the Town and Country Planning Act 1990 (as amended) must, no later than 31 December in each calendar year, publish an annual infrastructure funding statement that comprises the following:
- a statement of the infrastructure projects or types of infrastructure which the Council intends will be, or may be, wholly or partly funded by CIL
- a report on CIL for the previous financial year. This must contain the information listed in paragraph 1 of Schedule 2 of the CIL Regs which includes the total amount of CIL received, the total amount of CIL expenditure and summary details of how CIL has been spent
- a report on planning obligations for the previous financial year. This must contain the information listed in paragraph 3 of Schedule 2 of the CIL Regs which includes the sum of planning obligations entered into, the total amount of S106 contributions received, the total amount of S106 expenditure and a summary of how S106 contributions have been spent.
- The Council has also included details of contributions secured Section 278 of the Highways Act.
The 2019/20 Infrastructure Funding Statement (which also includes details for 2018/19) was approved by Cabinet on the 3 December 2020.
CIL charging schedule Click to get info
What is it used for? Click to get info
All London boroughs send money raised by Mayoral CIL to the Greater London Authority (GLA) to fund the Crossrail project.
Money collected through local CIL is used to fund infrastructure projects within the borough.
- roads and other transport facilities
- open space and green infrastructure
- public education facilities
- employment and training facilities
- and community facilities and faith buildings, among other projects
Are you liable to pay CIL? Click to get info
Generally, all planning applications are CIL liable if they meet one or both of the following criteria:
- They create 100m2 or more of new floorspace (including change of use); or
- They create one or more new dwellings.
And the date of your planning permission is on or after the date when the CIL charging schedule was introduced.
- Mayoral CIL: 1 April 2012
- Local CIL: 15 May, 2014
If your application is liable for CIL you should ensure that:
- CIL Form 1: Assumption of Liability is completed as soon as possible after permission has been granted.
- You complete a CIL Form 2: Claiming Exemption or Relief if your development is eligible for Charitable exemption, discretionary charitable relief or Social (affordable) housing relief before the development commences.
- You complete the correct self-build exemption claim form (CIL Form 7, Part 1 and 2) if your development (new dwelling, annex or extension) is eligible for self-build exemption before the development commences.
- A CIL Form 6: Commencement Notice is completed and returned before the development commences (this form must be completed in addition to any notice relating to Building Regulations). Once this form has been received, a demand notice will be issued with the amount of CIL due, due date and method of payment.
Failure to follow the aforementioned steps will result in surcharges; relief will be denied, and you will not be eligible to request a review or appeal against your CIL liability, as outlined in the CIL regulations.
It is also your responsibility to notify us if:
- There is a change in the liable party (please use CIL form 1 Assumption of Liability, or form 3 Withdrawal of Assumption of Liability and form 4 Transfer of Assumed Liability).
- The liable party's contact details change.
- If any buildings are demolished before the CIL liable date.
- If, prior to the CIL liable date, any buildings to be demolished or converted change in their eligibility to be deducted from your CIL liability. For example, if existing buildings that were "in use" for a continuous period of at least six months cease to be "in use" or, conversely, are brought into use.
If you are unsure of any of the above procedures, please contact the CIL team to avoid unnecessary surcharges and delays.
What are the exemptions? Click to get info
- Applications given permission before a charging schedule takes effect in that area are not CIL liable.
- Developments which convert a single existing dwelling into one or more new dwellings may not be CIL liable, unless the existing dwelling is not in lawful use (see below), and/or the proposed development includes the creation of 100m2 or more of new floorspace.
- Developments which are intended wholly or mainly for charitable, educational, or health uses may not be CIL liable.
- Developments for the construction of mezzanine floors do not trigger CIL, unless the proposal includes an extension in addition to the mezzanine
Additionally, some applications may be CIL liable, but have a reduced or nil CIL charge. This can be because:
- Full or partial relief has been granted for the application.
- The proposed use has a nil charge (e.g. schools have a nil charge, and, in Waltham Forest, publicly funded care homes have a nil charge)
How much CIL is payable? Click to get info
CIL is calculated on the basis of floor space.
You can carry out a calculation of the CIL charges payable on a development using Waltham Forest online CIL calculator.
You can also use a CIL calculator on the Transport for London (TfL) website.
These these calculators are only estimated indicators and will not be a formal assessment of liability.
All final CIL charges are calculated by the CIL team
Please note CIL is calculated using floor space figures measured by the CIL team, using the guidelines set out by The Royal Institution of Chartered Surveyors (RICS) Code of Measuring Practice: Gross Internal Area.
“Gross Internal Area is the area of a building measured to the internal face of the perimeter walls at each floor level”
For the avoidance of doubt this includes communal areas such as internal parking, hallways and corridors, charged at the rates to which they are associated.
How do you pay CIL? Click to get info
You can pay securely online.
- payment must not be made until AFTER works have commenced and a demand Notice has been issued
- it is the responsibility of the liable party to inform the CIL team when works are about to commence (and that surcharges will be applied if the CIL team is not informed)
- when payment is made, the liable party should cite the payment ref. provided on the demand notice.
What are CIL surcharges? Click to get info
According to the regulations, failure to follow the correct CIL procedure can result in surcharges being added to the overall CIL charge.
- For late payment – 5% of the chargeable amount or £200 (whichever is greater) may be imposed after 30 days and again after 6 months and then after 12 months on any outstanding amount.
- If the development has commenced or been completed and no Commencement Notice has been received – 20% of the chargeable amount payable, or £2500 (whichever is the lower amount)
- Late payment interest must be paid starting on the day payment was due at a rate 2.5 percentage points above the Bank of England base rate.
- Failure to comply with an information notice within 14 days – 20% of the chargeable amount up to a maximum of £1,000.
- For failure to notify the Council of a disqualifying event within 14 days - 20% of the chargeable amount up to a maximum of £2,500.
- For failure to submit a Notice of Chargeable Development – 20% of the chargeable amount up to a maximum of £2,500.
- Where the Council has to apportion liability between different owners - £500 on each owner.
How do you find out more? Click to get info
Download CIL forms Click to get info
CIL Forms have been updated. If you were granted planning permission before 1 September 2019, or have or intend to apply for a relief or an exemption from the levy in respect of a liability notice issued before 1 September 2019, then the changes introduced by the 2019 Regulations will not apply to you and you should refer to the previous version for guidance on the Community Infrastructure Levy.
CIL FORM 1: CIL Additional Information to be submitted with Planning Application.
CIL FORM 2: Assumption of Liability - to be submitted after approval has been granted for the development (including allowed by appeal) or within 14 days after a Request for Assumption of Liability Notice has been issued. Failure to submit this form can result in surcharges.
CIL FORM 3: Withdrawal of Assumption of Liability - to be submitted prior to commencement of development.
CIL FORM 4: Transfer of Assumed Liability - to be submitted prior to commencement of development.
CIL FORM 5: Notice of Chargeable Development - to be submitted prior to commencement of development. Only applicable to developments granted by way of general consent. Failure to submit this form can result in surcharges.
CIL FORM 6: Commencement Notice - to be submitted prior to commencement of development. Only applicable if development is intended to proceed. Failure to submit this form can result in surcharges.
CIL FORM 7A: Self Build Exemption Claim Pt 1 - to be submitted prior to commencement of development AND prior to submission of CIL Form 6. Only applicable if development is liable for relief.
CIL FORM 7B: Self Build Exemption Claim Pt 2 - to be submitted within six months of the completion of development. Only applicable if CIL Form 7A has been submitted AND self-build relief has been granted. The applicant(s) will otherwise be liable for the full levy charge.
CIL FORM 8: Residential Annex Exemption Claim - to be submitted prior to commencement AND prior to submission of CIL Form 6. Only applicable if development is liable for relief.
CIL FORM 9: Residential Extension Exemption Claim - to be submitted prior to commencement AND prior to submission of CIL Form 6. Only applicable if development is liable for relief.
CIL FORM 10: Claiming Exemption or Relief - to be submitted prior to commencement of development. Only applicable if development is liable for relief. Failure to submit this form can result in the surcharges or it will otherwise be liable for the full levy charge.
CIL FORM 11: Exceptional Circumstances Relief Claim - to be submitted prior to commencement of development. Only applicable if development is liable for relief. The applicant(s) will otherwise be liable for the full levy charge.
CIL FORM 12: Further Charitable and/or Social Housing Relief Claim - this form should only be used to re-claim charitable relief or social housing relief from CIL when the development originally receiving
charitable or social housing relief from CIL has, or is intended to be, altered in a way which changes the extent of the relief previously granted and with Liability Notices issued on or after 1 September 2019.
CIL FORM 13: Further Exemption Claim - for a Self-Build Dwelling, Residential Annex or Residential Extension when the development is altered. This form should only be used to re-claim an exemption for a self-build dwelling, a residential annex or a residential extension when the development originally granted an exemption from CIL has, or is intended to be, altered in a way which changes the extent of the exemption previously granted. The earlier exemption must have been granted to the same person(s) now seeking a further relief.
CIL FORM 14: Phase Credit Application - this form should only be used by a person who wishes to apply a ‘phase credit’.
CIL Income Click to get info
Pursuant to Regulation 62 of the Community Infrastructure Regulations 2010 (as amended) a charging authority (‘the Council’) is required to report on Community Infrastructure Levy (CIL) receipts and expenditure for a reported year.
The attached document shows the Local CIL received in the financial years from 2014 to 2020.
Contact Click to get info
Neighbourhood CIL Click to get info
What is Community Infrastructure Levy (CIL)?
CIL is a levy that local authorities can choose to charge on new developments in their area. The money should be used to support development by funding infrastructure that the council, local community and neighbourhoods want.
Developer payments contribute to the provision of infrastructure or refurbishment of existing provision to support the additional burden new development makes on both local and strategic infrastructure.
How does CIL work in Waltham Forest?
CIL allows the Council to collect contributions from development to support the delivery of essential local infrastructure in the borough.
The borough is split into two collection zones: north and south; split by the North Circular Road (A406).
CIL itself is split into three distinct sections: Mayoral, Strategic and Neighbourhood CIL.
What is Neighbourhood CIL?
Waltham Forest Council is proposing to allocate 15 per cent of the total CIL received to fund projects that have taken account of the views of the local communities in which the development has taken place.
Consultation on the Neighbourhood CIL proposals took place from Monday 20 May 2019 until midnight on Sunday 16 June 2019.