1. Infrastructure Funding Statement (IFS)
We collect contributions from new development to help with providing new or improved infrastructure. There are two main mechanisms for this, the Community Infrastructure Levy (CIL) and Section 106 Planning Obligations.
Local planning authorities that issue a CIL liability notice or enter into section 106 planning obligations during a reporting year must publish an infrastructure funding statement (IFS) at least annually. This infrastructure funding statement includes:
- A report relating to the previous financial year on the Community Infrastructure Levy;
- A report relating to the previous financial year on section 106 planning obligations;
- A report on the infrastructure projects or types of infrastructure that the authority intends to fund wholly or partly by the levy (excluding the neighbourhood portion).
The structure of this report is determined by the national Community Infrastructure Levy Regulations. References to the relevant sections of Schedule 2 of the regulations are provided in square brackets.