Guidance

Community Infrastructure Levy: how to make an appeal

A developer’s guide to appealing a Community Infrastructure Levy with the Valuation Office Agency.

Community Infrastructure Levy overview

The Community Infrastructure Levy (CIL) is a planning charge, introduced by the Planning Act 2008 as a tool for local authorities in England and Wales. It is used to provide infrastructure to support the development of their area. A development may be liable for a CIL charge if a local planning authority has chosen to set a charge in its area.

You can find out how CIL operates on the Planning Portal

Appeals dealt with by the Valuation Office Agency

You can appeal against a CIL charge to the Valuation Office Agency (VOA) if:

  • the collecting authority’s calculation of the chargeable amount (regulation 114 appeal)
  • the collecting authority’s apportionment of a CIL charge between different landowners in ‘default’ cases (regulation 115 appeal)
  • the collecting authority’s determination of the value of the interest in land in respect of which charitable relief was claimed (regulation 116 appeal)
  • the collecting authority’s decision not to grant exemption for a residential annex because the annex is not wholly within the curtilage of the main dwelling (regulation 116A appeal)
  • the collecting authority’s calculation of the amount of the exemption for self-build housing (regulation 116B appeal)

Appeals to the VOA can be made electronically or in hard copy. You can download the CIL appeal form and either email it to the VOA, together with any attachments, or send a hard copy to the address below.

Further details of the different types of appeal can be found in the VOA’s CIL appeals guidance note.

You can appeal other levy enforcement actions to the Planning Inspectorate.

Assistance with appealing a CIL decision

Guidance on how to complete the Community Infrastructure Levy appeal form

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If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

A quick guide to the Community Infrastructure Levy appeal process

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

A more detailed explanation of the CIL appeal process can be found in the Valuation Office Agency’s CIL appeals guidance note.

Where to send a hard copy appeal form

If you want to send the completed appeal form and any attachments by hard copy they should be sent to:

Valuation Office Agency
Statutory Valuations Team (CIL)
SVT Hub
BP5202
Dunstanburgh House
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ

Contact

If you have any queries about making an appeal against your CIL charge contact cil.appeals@voa.gsi.gov.uk.

If you have any other queries about the operation of the CIL please refer to the Planning Portal.