CIL regulations must include provision about the collection of CIL.

The regulations may make provision about repayment (with or without interest) in cases of overpayment.

The regulations may make provision about payment in forms other than money (such as making land available, carrying out works or providing services).

The regulations may permit or require a charging authority or other public authority to collect CIL charged by another authority; and references to a charging authority in section 195(4)(a) and (c), so far as relating to collection, include an authority collecting CIL charged by another authority.

Provision about collection in CIL regulations may include provision corresponding to or applying (with or without modifications) any enactment relating to the collection of local taxes to fund the expenditure of local authorities in Wales (for example, council tax and non-domestic rates).

CIL regulations may make provision about the source of payments in respect of Crown interests and Duchy interests.