Part 11E+WCommunity Infrastructure Levy

210CharitiesE+W

(1)CIL regulations must provide for an exemption from liability to pay CIL in respect of a development where—

(a)the person who would otherwise be liable to pay CIL in respect of the development is a relevant charity in England and Wales, and

(b)the building or structure in respect of which CIL liability would otherwise arise is to be used wholly or mainly for a charitable purpose of the charity within the meaning of [F1section 2 of the Charities Act 2011].

(2)CIL regulations may—

(a)provide for an exemption from liability to pay CIL where the person who would otherwise be liable to pay CIL in respect of the development is an institution established for a charitable purpose;

(b)require charging authorities to make arrangements for an exemption from, or reduction in, liability to pay CIL where the person who would otherwise be liable to pay CIL in respect of the development is an institution established for a charitable purpose.

(3)Regulations under subsection (1) or (2) may provide that an exemption or reduction does not apply if specified conditions are satisfied.

(4)For the purposes of subsection (1), a relevant charity in England and Wales is an institution which—

(a)is registered in the register of charities kept by the Charity Commission under [F2 section 29 of the Charities Act 2011,] or

(b)is a charity within the meaning of [F3section 1(1) of the Charities Act 2011 but is not required to be registered in the register kept under section 29 of that Act ].

(5)In subsection (2), a charitable purpose is a purpose falling within [F4section 3(1) of the Charities Act 2011; ] but CIL regulations may provide for an institution of a specified kind to be, or not to be, treated as an institution established for a charitable purpose.

Textual Amendments

F1Words in s. 210(1)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 136(2) (with s. 20(2), Sch. 8)

F2Words in s. 210(4)(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 136(3)(a) (with s. 20(2), Sch. 8)

F3Words in s. 210(4)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 136(3)(b) (with s. 20(2), Sch. 8)

F4Words in s. 210(5) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 136(4) (with s. 20(2), Sch. 8)