Section 1: Introduction

The Valuation Office Agency's (VOA) technical manual for CIL.

1.1 This Manual sets out guidance for Valuation Office Agency (VOA) staff when dealing with appeals against the Community Infrastructure Levy (CIL). The information about CIL contained in this Manual is only a summary of those provisions relevant to the VOA’s role in CIL appeals. Full guidance on the application of CIL can be found at www.gov.uk - MHCLG CIL Guidance.

1.2 CIL is a charge which local authorities in England and Wales are empowered, but not required, to charge on most types of new development in their area. The proceeds from the levy can be used to fund infrastructure improvements that are needed to support the development of the area.

1.3 The statutory provisions enabling local authorities to introduce CIL are contained in Part 11 of the Planning Act 2008 and the CIL Regulations 2010 (SI No. 948) (as amended). If a local authority wishes to introduce CIL they must draw up a charging schedule that sets out the proposed charges for different types of development in their areas. These charging schedules are then subject to public consultation and public examination before they can be approved. A description of the main CIL provisions is contained in Section 2 of this Manual.

1.4 Section 215 of the Planning Act 2008 and regulation 112 of The CIL Regulations 2010 give the VOA a statutory role in deciding appeals against a collecting authority’s assessment of the CIL payable. The VOA is responsible for determining appeals under regulation 114 (chargeable amount), regulation 115 (apportionment of liability), regulation 116 (charitable relief), regulation 116A (exemption for residential annexes), regulation 116B (exemption for self-build housing) and Schedule 1, paragraph 9 (amount of notional relief). Details of what is required in these appeals are contained in Section 3 (regulation 114 appeals), Section 4 (regulation 115 appeals) and Section 5 (regulation 116, 116A, 116B and Schedule 1, paragraph 9 appeals) of this Manual.

1.5 Appeals under regulations 114, 115, 116, 116A, 116B and Schedule 1 (paragraph 9) are all sent directly to the VOA by the appellant and must be dealt with in accordance with the appeal procedures contained in regulation 120. Details of the appeal procedures and our case procedures are set out in Sections 6 and 7 of this Manual.

1.6 The VOA’s work on CIL appeals in England and Wales is funded by the Ministry of Housing, Communities and Local Government. CIL does not apply in Scotland.

1.7 If caseworkers require any further guidance or advice in dealing with these cases this can be obtained from the Chief Valuer Group (CVG) District Valuer Services (DVS) Professional Guidance Team.