Community Infrastructure Levy Show all parts of this guide What is CIL (Community Infrastructure Levy) What development is liable for CIL? How do I pay CIL? Are there any exemptions from paying CIL? Avoiding penalties, surcharges and interest Can I appeal against CIL? What is CIL spent on? What about Section 106? 8. What about Section 106? Following the introduction of CIL, the Use of Section 106 has changed.