CIL Financial Management

The Community Infrastructure Levy (CIL) is money collected from some developments to help pay for infrastructure in the borough.

We publish reports showing the CIL we collect and spend. Parish councils that receive CIL money must also publish their own reports.

Community Infrastructure Levy finance reports

As the CIL charging authority for the borough, we must report on CIL money collected in each financial year.

We introduced our first CIL charging schedule on 6 April 2015.

CIL finance reports must be published by 31 December in the financial year after the money was collected by us or transferred to a parish council.

Our CIL finance reports are:

Infrastructure Funding Statements

In September 2019, changes to the CIL regulations changed how CIL reports must be published.

CIL reporting is now included in an Infrastructure Funding Statement. This is also known as an IFS.

The change should have applied from the 2019 to 2020 financial year. However, due to corporate matters linked to the COVID-19 pandemic, we continued to publish CIL reports at first.

An Infrastructure Funding Statement must be published by 31 December in the financial year after the year it covers.

An Infrastructure Funding Statement reports on:

  • Community Infrastructure Levy money
  • Section 106 planning obligations
  • Section 278 Highways Act 1980 agreements, where included

We do not have to include Section 278 agreements, but we can choose to do so.

Our Infrastructure Funding Statements are:

Each statement may include information about money received in earlier financial years.

Parish council Community Infrastructure Levy reports

We aim to link to parish council websites where a parish council must publish its own CIL reports.

The parish council that must report on CIL for a financial year will be named in the main council CIL finance report.

Parish council websites are:

Community Infrastructure Levy neighbourhood proportion

We must protect part of the CIL money we receive for investment by the local community.

This is called the CIL neighbourhood proportion.

We must pass the neighbourhood proportion to parish councils, which are known as local councils for CIL. The parish council must be a constituted body with the authority to spend the money.

If a parish council does not have the authority to spend the money locally, the neighbourhood proportion can be passed back to us. It can also be passed to a third party to invest on the parish council's behalf.

Any parish council that receives CIL money from us must manage and report on its CIL neighbourhood proportion income and spending each year.

Since 1 April 2017, the whole borough has been within a parish boundary.

Inglesham Parish

Inglesham Parish is not a fully constituted parish for CIL purposes.

This means we must keep the CIL neighbourhood proportion received for this area. We must also put arrangements in place to agree and approve:

  • what the CIL neighbourhood proportion raised in Inglesham Parish can be spent on
  • how the work will be paid for

Guide for parish councils

We have produced a guide to help parish councils understand how CIL works.

The guide explains:

  • how CIL works
  • when the neighbourhood proportion will be passed to parish councils
  • restrictions on how the neighbourhood proportion can be spent
  • annual reporting requirements

It may also be useful for ward councillors, community groups, organisations and members of the public.

Read Understanding the principles of CIL for parish councils (PDF)

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