CIL Financial Management
Annual CIL reports
The Council as CIL Charging Authority for its administrative area has a regulatory requirement to report on CIL receipts collected in any given financial year. This reporting is also extended to CIL local councils (Parish Councils) when they are in receipt of the CIL neighbourhood proportion in a given financial year.
The Council implemented its first CIL Charging Schedule on 6 April 2015. CIL financial reporting is to be published by no later than 31 December of the financial year following the previous financial year in which CIL was collected by the Charging Authority or transferred to a local council.
CIL Finance Reports for the Charging Authority are set out below:
It is the Council’s intent to provide direct weblinks to any Parish Council website where that local council has to publish its own CIL reports for that specific Parish Council in accordance with its regulatory requirements. Relevant Parish websites appear below:
The identity of a specific Parish Council that is required to report on CIL in a given financial year, will appear in the main SBC CIL Finance Report.
CIL neighbourhood proportion and parish councils
The Council has a regulatory requirement to ensure that a proportion of the CIL payment it receives, is protected for investment by the local community. This proportion is commonly known as the CIL Neighbourhood Proportion (NP).
The Council has a duty to pass this neighbourhood proportion of CIL receipts to Parish Councils (known as local councils for CIL purposes) providing it is a constituted body, with the authority to spend it. If the Parish Council does not have the authority to spend it locally, based on the investment decisions it has made, the NP can be passed back to the Council or to a 3rd party to invest on its behalf. Any Parish Council receiving CIL from the Borough is required to manage and report on its CIL NP income and expenditure annually. From 1 April 2017 the whole of the Borough will be Parished.
The Borough has produced a simple guide to Understanding the Principles of CIL for Parish Councils (PDF) that helps explain how CIL operates, when the NP will be passed to Parish Councils, the restrictions on investment of the NP, and annual reporting requirements. The guide is also of benefit to the wider community, including Ward Councillors, community groups and organisations and interested members of the public alike.