Prospective

PART 6 E+W OBLIGATIONS RELATING TO DEVELOPMENT AND USE OF LAND

CHAPTER 2 E+W COMMUNITY INFRASTRUCTURE LEVY

Exemptions and reductions E+W

181 Charities: exemption from liability E+W

(1) CIL regulations must provide for a relevant charity that would otherwise be liable for CIL in respect of a chargeable development to be exempt from liability if the building or structure in respect of which liability would otherwise arise is to be wholly or mainly used for a charitable purpose of the charity.

(2) In subsection (1)—

• “charitable purpose” (“diben elusennol”) has the meaning given by section 2 of the Charities Act 2011 (c. 25);

• “relevant charity” (“elusen berthnasol”) means an institution that—

  (a)

  is registered in the register of charities kept by the Charity Commission under section 29 of the Charities Act 2011, or

  (b)

  is a charity within the meaning given by section 1(1) of the Charities Act 2011 but is not required to be registered in that register.

(3) The regulations may provide that an exemption does not apply if the conditions specified in the regulations are met.

Commencement Information

I1 S. 181 not in force at Royal Assent, see s. 409(2)