Community Infrastructure Levy

The Community Infrastructure Levy (CIL) is a standard charge, payable on certain types of development across the area covered by the former Taunton Deane Borough Council. The money generated from CIL is used to help pay for the provision, improvement, replacement, operation and maintenance of infrastructure. This would include schools, roads, open spaces and flood defences.

CIL is liable on planning applications inside areas on the charging zones map, that:

  • create new homes (including rural workers homes, holiday lets and student accommodation)
  • create annexes
  • extend existing homes by 100 square metres or more
  • create 100 square metres or more of new retail floorspace (within use classes A1-A5)

Charges are calculated on gross internal floor area of development. Payment of CIL is triggered by the start of development and can be made in cash, land or infrastructure subject to the Council’s agreement.

CIL is also payable on retrospective planning applications where any CIL liability is payable immediately once planning approval is given.

We will collect the charge, co-ordinate how funding is spent and report this to the community each year.

Depending on the outcome of the Government’s current review of the Community Infrastructure Levy the Council may need to review its approach to CIL as part of the forthcoming Plan Review.

If you believe your application may be CIL liable complete and submit the CIL Form 1 - CIL Additional Information and CIL Form 2 - Assumption of Liability as soon as possible. If these forms are not received, the CIL Officer at Somerset West and Taunton Council will contact you to request them. If you are unsure whether you may have to pay CIL please contact the CIL Officer. If your development is a self-build please refer to the 'Exemptions and Relief' section of this page.

CIL liable applications that receive a Decision Notice dated on or after 1 April 2014 will be charged in accordance with the rates set out in the CIL Charging Schedule.

Somerset West and Taunton has different charging zones across the area.

Somerset West and Taunton Council has approved an Instalment Policy.

CIL is payable when work starts on site and the rate is index linked.

CIL payments must be index linked from the year that CIL was introduced (2014) to the year that planning permission is granted. The index we must use is the national All-in Tender Price Index published by the Build Cost Information Service (BCIS).

Further information on this calculation can be found in Schedule 1 of the CIL Regulations 2010 (as amended).

From January 2020 the RICS CIL Index will be used to calculate CIL liability in accordance with Schedule 1 of the CIL Regulations 2010 (as amended).

This CIL Calculator can help you work out the approximate amount payable.

  1. You apply for planning permission
  2. Your planning permission application is approved and Somerset West and Taunton Council will issue your Decision Notice, including any planning conditions requiring your attention
  3. Your development is deemed liable to pay a CIL contribution. Somerset West and Taunton Council contact both the applicant and the agent requesting CIL Forms 1 and 2 to be completed and submitted
  4. Should these CIL forms not be submitted the CIL liability will default to the land owners
  5. Somerset West and Taunton Council will acknowledge the Assumption of Liability and issue the CIL Liability Notice (CIL calculation) to you as the liable party. You are able to challenge this calculation. See ‘Appeals Process’ below
  6. You complete and submit any claim for relief from the CIL
  7. Somerset West and Taunton Council will issue you with the decision on the claim for Relief and a revised Liability Notice
  8. You deal with all pre-commencement conditions attached to your planning approval
  9. You complete and submit CIL Form 6 to advise of the date of commencement of the works
  10. Somerset West and Taunton Council will issue a Demand Notice for the CIL amount payable with full instructions for payment, including any instalment plan you are eligible for. This Demand Notice acts as your CIL invoice
  11. You pay the CIL contribution
  12. You submit a copy of the Building Regulations Completion Certificate within 6 months of completion of the development

Please note: The submission of all paperwork will be acknowledged by Somerset West and Taunton Council. If no acknowledgement is received it is important that you contact the TDBC CIL Team before commencing any work on site.

The payment of CIL is mandatory and non-negotiable. If the above process is not followed or you do not pay on time you will incur additional surcharge(s) without further notification and any agreed instalment plan will be withdrawn.

The following types of relief can be claimed before commencement of the development:

  • social housing relief
  • charitable relief
  • self-build dwelling relief
  • residential extension relief
  • residential annex relief
  • exceptional circumstances relief

The relevant forms for claiming relief are available on the planning portal website an in the Information and Resources section of this webpage.

Please note: If you were granted planning permission before 1 September 2019 or have or intend to apply for a relief from the levy in respect of a Liability Notice issued before 1 September 2019 any relief granted will become null and void if a valid CIL Commencement Notice is not received by Somerset West and Taunton Council prior to commencement of work on site. It is your responsibility to ensure the necessary paperwork has been received by Somerset West and Taunton Council.

Failure to submit a valid CIL Commencement Notice will result in a surcharge being incurred.

It is important that you submit the CIL Additional Information Form 1 and CIL Assumption of Liability Form 2 as soon as possible when applying for planning permission to ensure that your CIL liability is calculated correctly. As soon as practicable after the grant of planning permission we will issue your CIL Liability Notice. If you disagree with the calculation contained within this Notice you must first request a review under Section 113 of the CIL Regulations. To do this, send a letter stating why you think the Liability Notice is incorrect to the CIL Officer at Somerset West and Taunton Council, PO Box 866, Taunton, TA1 9GS, marked 'Request for S113 Review'. If this does not resolve the issue you may appeal direct to the Valuation Office Agency.

The following Appeals can be made during the CIL process:

  • chargeable amount review
  • chargeable amount appeal
  • apportionment of liability appeal
  • charitable relief appeal
  • exemption for residential annexes appeal
  • exemption for self-build housing appeal
  • surcharge appeal
  • deemed commencement appeal
  • CIL stop notice appeal
  • Pre-CIL permissions ‘amended’ when CIL in effect appeal in relation to notional relief

External links

The CIL Regulations require Local Authorities to produce a list itemising the infrastructure that CIL money will be spent on. This is currently called the Regulation 123 List but from 2020 will be known as the Infrastructure List.

Parish Councils (or Local Councils) receive 15% (25% if they have an adopted Neighbourhood Development Plan in place) of the CIL money collected in their Parish which they are responsible for spending on anything necessary to improve their local community that they feel is required as a result of the development that has taken place within their parish area.

An annual report is produced and published on our website detailing the amount of CIL money collected, the amount spent and the amount remaining in the 'pot'. Parish Councils also produce an annual report on the money they have received and spent.

Related documents

S106 Agreements will still exist but will be scaled back to deal mainly with the provision of affordable housing and with predominantly site specific measures that are required to mitigate the impact of development. In addition, there may be circumstances where a development proposal results in the loss of an existing facility or site feature and the Council may require the replacement of that facility/site feature either directly by the developer or through a financial contribution that would be set out in a S106 Agreement. It is therefore entirely possible for a development to have a S106 Agreement in place and also have to pay CIL.

The CIL Regulations 2010 (as amended) require all Local Authorities to publish their developer contributions data on a regular basis (at least annually) and in an agreed format with effect from 2020.

This will take the form of an Infrastructure Funding Statement and will be published on this webpage.