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Community Infrastructure Levy

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8. Information for Town and Parish Councils

What do Town and Parish Councils receive?

  • 15% goes to Town and Parish Councils with a responsible financial officer (RFO)*
  • 25% (uncapped) goes to a Town or Parish with 'made' Neighbourhood Plan

for more information please see Community Infrastructure Levy

When do Town and Parish Council's receive the money?

  • CIL received between 1 April - 30 September each year is paid at the end of October
  • CIL received between 1 October - 31 March each year is paid at the end of April

What can the funds be spent on?

The funds are to be spent on the provision, improvement, replacement, operation or maintenance of infrastructure and on anything else that addresses the demands that new development places on an area, for example a new play park, new community building, community gardens, sports pavilion or cycle stand/storage

When should the funding be spent?

The Town or Parish should spend the funding within 5 years of receipt. We are producing a policy to help Town and Parish Councils if they wish to save up for a large project

Who makes the final decision on spending?

The Town or Parish decides what they want to spend their funding on

The government's intention has been that it would encourage communities to accommodate new development and allow the Town or Parish to address the impact of new development themselves

Where a Town or Parish have a Neighbourhood Plan that has been 'made', it is anticipated that the priorities contained in the plan will ordinarily guide the Town or Parish priorities

What help is available on identifying project for funding?

Our delivery team are always happy to help

Town and Parish councils may like to produce an Infrastructure Delivery Plan (IDP) with their priorities for spending and review this on an annual basis. We are happy to provide an annual forecast of what funding is anticipated to help with this

When and whom do they report the spending?

Town and Parish Councils must report CIL received and spent each year both as a responsible financial body itself and to us as the CIL charging authority

Each Town and Parish Councils must record all CIL received, carried over and expenditure for each year

The report must comply with accounting and audit procedures as set out in Governance and Accountability for Smaller Authorities in England

We publish annual Infrastructure Funding Statement (IFS), which include a CIL report, S106 report and an infrastructure list

To assist us we ask all Town and Parishes to follow the timetable below:

Any time Town and Parish Council to spend/allocate CIL income, we encourage all town and parishes to have a simple Infrastructure Funding Statement listing top priorities. We are happy to assist with this
After 31 March each year Town and Parish Councils to prepare and audit annual CIL report
By 30 June each year Town and Parish Councils to submit CIL report to us and publish on their website
July to November each year We review the Town and Parish reports, reconcile with accounts and raise any issues with the Town or Parish Council
Annually If Town and Parish Councils do not spend CIL income within 5 years, it will be 'clawed back' by us

We publish and send a guide to all Town and Parish Council's twice a year. This is designed to help them to understand their CIL rights and responsibilities.

Town and Parish funding statement requirements

Preparing the report

The report must include:

  • The total CIL receipts for the financial year
  • The total CIL expenditure for the financial year
  • Summary details of CIL expenditure during the financial year including the items to which CIL has been spent and how much on each item
  • The total of all receipts for the reported year retained at the end of the financial year
  • CIL receipts from the previous years retained at the end of the financial year

We provide a simple template to help the Town and Parishes complete the report

Publishing the report

The Town or Parish Council must publish the report

  • on their website
  • or on our website if the Town or Parish doesn't have a website

The Town or Parish must send a copy of the report to us ( no later than the end of December following the reported year, unless we are publishing the report on our website

*subject to a cap of £100 plus annual indexation for each existing dwelling within the Town or Parish