GovWire

Community Infrastructure Levy overview

The Community Infrastructure Levy (CIL) is a planning charge, introduced by the Planning Act 2008 as a tool for local authorities in England and Wales. It is used to provide infrastructure to support the development of their area. A development may be liable for a CIL charge if a local planning authority has chosen to set a charge in its area.

You can find out how CIL operates on the Planning Portal.

Appeals dealt with by the Valuation Office Agency

You can appeal against a CIL charge to the Valuation Office Agency (VOA) if:

• the collecting authoritys calculation of the chargeable amount (a regulation 114 appeal)
• the collecting authoritys apportionment of a CIL charge between different landowners in default cases (a regulation 115 appeal)
• the collecting authoritys determination of the value of the interest in land in respect of which charitable relief was claimed (a regulation 116 appeal)
• the collecting authoritys decision not to grant exemption for a residential annex because the annex is not wholly within the curtilage of the main dwelling (a regulation 116A appeal)
• the collecting authoritys calculation of the amount of the exemption for self-build housing (a regulation 116B appeal)
• the collecting authoritys calculation of notional relief under Schedule 1, paragraph 7(5) (a Schedule 1, paragraph 9 appeal).

Appeals to the VOA can be made electronically or in hard copy.

You can download the CIL appeal form and either email it to the VOA, together with any attachments, or send a hard copy to the address below.

Further details of the different types of appeal can be found in the VOAs Community Infrastructure Levy Manual.

You can appeal other levy enforcement actions to the Planning Inspectorate.

Assistance with appealing a CIL decision