Community infrastructure levy (CIL) reliefs for charities

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The Community Infrastructure Levy (CIL) is a charge on new developments which is devolved to the nations and local authorities (LAs) in England and Wales.

The Planning (Scotland) Act 2019 (“the 2019 Act”) provided powers for the Scottish Government to make regulations to introduce an Infrastructure Levy. The Scottish Government issued a discussion paper on an Infrastructure Levy in 2024, which indicated that this could be implemented in 2026.

Relief for charities

The CIL regulations (for England and Wales) which LAs must adopt, include a mandatory charitable exemption, subject to meeting certain criteria. LAs may also give discretionary charitable relief.

Relief for social housing

There is also a mandatory and discretionary relief for social housing, which is intended to cover certain types of housing use by both charitable and non-charitable developers.

CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.