Community Infrastructure Levy (CIL)
Community Infrastructure Levy (CIL) took effect in South Somerset in April 2017.
The following types of planning applications are liable to pay CIL:
- Applications for the creation of new dwellings. With the exception of sites within the large housing sites proposed in Yeovil and Chard (see Local Plan)
- Applications for large out of town retail development (use class A1).
CIL is a tariff in the form of a standard charge on the above types of development and is set by us to help the funding of infrastructure. The principle behind CIL is that most development has some impact on infrastructure and should, therefore, contribute to the cost of providing or improving infrastructure to mitigate the impact.
CIL applies to new floor space and charges are based on the size, type and location of the new development. Developments of less than 100 square metres new build floor space will not be liable to pay CIL unless they result in the creation of a new dwelling.
Charges are calculated on gross internal floor area.
Payment of CIL is triggered by the commencement of the development. However, larger developments may qualify to pay in instalments as detailed within our instalment policy.
We will collect the levy, co-ordinate the spending of the funds and report this to the community annually.
Detailed CIL guidance is available on the planning practice guidance website.
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How much will I pay?
CIL liable applications that receive a decision notice dated on or after 03 April 2017 will be charged in accordance with the rates set out in the CIL charging schedule and appendices (see below).
We have approved an instalment policy.
CIL is payable when work starts on site and the rate is index linked.
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What is the CIL Process?
- You apply for planning permission.
- At the same time, or as soon as possible afterwards, if you believe the development may be CIL liable you complete and submit Form 1
- If your application for planning permission is approved and is deemed liable to pay CIL, we will issue your planning approval decision notice, including any planning conditions requiring your attention and a reminder to submit Form 2
- You complete and submit Form 2 to advise who will be liable to pay the CIL (the liable party). If no-one accepts liability it will default to the land owners.
- We will issue the liability notice (CIL calculation) to the liable party. You are able to challenge this calculation. See 'appeals process' below.
- You complete and submit any claim for relief using Form 10 also see Form 7 part 1
- We will issue you with the decision on the claim for relief and a revised liability notice.
- You discharge all pre-commencement conditions attached to your planning approval.
- You complete and submit Form 6 to advise of the proposed date of commencement of the works.
- We will issue a demand notice for the CIL amount payable with full instructions for payment, including any instalment plan you are eligible for.
- You pay the CIL bill.
We will acknowledge the submission of all paperwork. If no acknowledgement is received, contact us before commencing any work on site.
The payment of CIL is mandatory and non-negotiable. If the above process is not followed or you do not pay on time you may be subject to a surcharge without further notification and any agreed instalment plan will be withdrawn.
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CIL Indexation
CIL payments must be index linked from the year that CIL was introduced to the year that planning permissions are granted. The index we must use is the national all-in tender price index published by the Build Cost Information Service (BCIS).
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Exemptions and Relief
Use Form 10 to claim charitable relief, social housing relief, and/or exceptional circumstances relief.
You can claim self-build relief using Form 7 Pt1 and Form 7 Pt 2 is to be submitted with 6 months of completion of work.
Relief will become null and void if a valid commencement notice is not received prior to commencement of work on site. It is your responsibility to ensure that we received the necessary paperwork.
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Appeals Process
It is important that you submit the CIL Form 1 and CIL questions as soon as possible when applying for planning permission to ensure that your CIL liability is calculated correctly.
As soon as practicable, after the grant of planning permission, we will issue your CIL liability notice.
If you disagree with this notice you must first request a review under Section 113 of the CIL Regulations. To do this, email cil@southsomerset.gov.uk stating why you think the liability notice is incorrect.
If this does not resolve the issue you may appeal direct to the Valuation Office agency.
The following appeals can be made during the CIL process:
- Chargeable amount review
- Chargeable amount appeal
- Apportionment of liability appeal
- Charitable relief appeal
- Surcharge appeal
- Deemed commencement appeal
- CIL stop notice appeal
Gov.uk has more information on the appeals process.
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How will CIL funds be spent?
CIL Regulations require Councils to produce a list itemising the infrastructure that CIL money will be spent on. This is called the Regulation 123 list.
View our Regulation 123 list.
Parish Councils will receive 15% of the CIL money collected in their parish. They can spend this on anything they feel is necessary as a result of the development that has taken place within their parish area.
An annual report will be produced and published on our website detailing the amount of CIL money collected, the amount spent and the amount remaining in the 'pot'. Parish Councils will also have to produce a report on the money they have received and spent.
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Will S106 Agreements still exist?
S106 Agreements still exist but will be scaled back to deal mainly with the provision of affordable housing and with predominantly site specific measures that are required to mitigate the impact of development.
In addition, there may be circumstances where a development proposal results in the loss of an existing facility or site feature and we may require the replacement of that facility or site feature either directly by the developer or through a financial contribution that would set out in a S106 Agreement.
It is, therefore, entirely possible for a development to have a S106 Agreement in place and also have to pay CIL.
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South Somerset District Council CIL Reports and Infrastructure Funding Statements (IFS)
To make sure that the levy is open and transparent, charging authorities (the Council) must prepare short reports on the levy that give information for the previous financial year. The reports must be placed on the website by 31 December each year.
The requirement to produce an Infrastructure Funding Statement was introduced as part of the amended CIL regulations in 2019 (CIL Regulations: Schedule 2), with the objective of further increasing transparency around how developer contributions are spent on Infrastructure. It is a factual report which summarises the amount of developer contributions obtained, allocated and spent in the previous financial year.
South Somerset Infrastructure Funding Statement 2021/2022
South Somerset Infrastructure Funding Statement 2020/2021
South Somerset Infrastructure Funding Statement 2019/2020
View and download the SSDC 2018/19 report
Parish Council CIL Reports
Parish Councils must also provide an annual report of their neighbourhood receipts and expenditure (please note that not every parish has received a neighbourhood proportion and as such are not listed).
These should be published on the parish council websites. Links and copies may be published below, for the latest year, as they are available:
View and download the Cary Moor Parish Council Report
View and download the Curry Rivel Parish Council Report
View and download the Fivehead Parish Council Report
View and download the Huish Episcopi Parish Council Report
View and download the Kingsbury Episcopi Parish Council Report
View and download the North Cadbury and Yarlington Parish Council Report
View and download the Shepton Beauchamp Parish Council Report
View and download the Somerton Parish Council Report
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CIL documents
Viability assessment - update addendum report (July 2015)
Viability study (May 2013)
Viability study appendices (May 2013)
Community infrastructure levy evidence base (January 2012)
Additional viability appraisal - Yeovil 800 urban extension (March 2016)
Frequently asked questions for developers and town and parish councils See IDP Evidence