Parish council Community Infrastructure Levy (CIL) reporting requirements
Parish councils are required by the Community Infrastructure Levy Regulations 2010 (as amended) to publish their total CIL receipts.
These reports, as detailed under Regulation 121B, must include:
- CIL income received
- total CIL expenditure
- a summary of what the CIL was spent on
- the amount of receipts retained at the end of the reported year from that year and previous years.
These reports can be combined with other reports already produced by the parish councils, but differentiation must be clear with regards to CIL income and expenditure, and other parish council income and expenditure.
Parish councils must publish CIL annual reports on their website, by no later than 31 December following the end of the reported year.
View more CIL advice for parish councils