CIL Information for Parish Councils
What do ‘Parish’ Councils get?
The Neighbourhood Fund
When the City Council receive CIL payments from development within their Parish:
Where development takes place in an area with a Parish Council (or Neighbourhood Forum):
- 15% (subject to a cap of £100 + Indexation per existing dwelling in their area per year) to 25% (uncapped) if they have a ‘made’ Neighbourhood Development Plan (NDP) by Parish Councils, or where there is a designated Neighbourhood Area and a Neighbourhood Forum by the City Council in consultation with the Forum.
Where development takes place in an area without a Parish Council (or Neighbourhood Forum):
- 15% (uncapped) by the City Council on “the provision, improvement, replacement, operation or Maintenance of infrastructure” and on “anything else that is concerned with addressing the demands that development places on an area” anywhere within their unparished and undesignated areas in consultation with the community.
When do they get their share?
CIL received between 1st April & 30th September each year – must be paid on 28th October
CIL received between 1st October & 31st March each year – must be paid on 28th April
What can the Neighbourhood Fund be spent on?
“the provision, improvement, replacement, operation or Maintenance of infrastructure” and on “anything else that is concerned with addressing the demands that development places on an area”
When and to whom do they report on spending?
Parish Councils must report on the CIL received and spent each year both as a responsible financial body itself, by publishing a report on their website, and to the City Council as the CIL Charging Authority.
The Parish Council must record all carried over CIL, CIL receipts and CIL expenditure for each year.
The Parish Council must prepare an annual CIL report for each reporting year (the 12 months ending 31st March) in which they receive CIL detailing:
- CIL receipts
- CIL expenditure
- A summary of items on which CIL has been spent
- The amount spent on each item
- The amount of any CIL repaid following a repayment notice
- The amount of CIL retained at the end of the year
- The amount of CIL from previous years retained at the end of the year.
The report must comply with accounting and audit procedures as set out in Governance and Accountability for Smaller Authorities in England, NALC (March 2016).
To help in reporting Neighbourhood Fund spending to the City Council each year follow this link Parish Council CIL Reporting Form and Requirements (PDF, 77.2 KB).
All Charging Authorities (City Council) are required to publish and submit an ‘Infrastructure Funding Statement (IFS)’ by 31st December each year on the previous reporting year that closed on the 31st March. The IFS must include a CIL Report, a S106 Report and an Infrastructure List. Follow this link for our Annual Infrastructure Funding Statements.
In order to do this we ask Parish Councils to follow this timetable in each reporting year they receive, hold or spend CIL Neighbourhood Funding:
| Any time | Parish Council spend / allocate their CIL ‘Neighbourhood Fund’ Income |
|---|---|
| After 31st March each year | Parish Council prepare and audit an annual CIL report |
| By 30th June each year | Parish Council submit CIL report to the City Council |
| July to November each year | City Council review the Parish Council’s report, reconcile with accounts and raise any issues with Parish Council |
| By 31st December each year | When Parish Council reports are agreed with the City Council they must be published on the Parish Council Website, or if they don’t have one on the City Council’s Website |
| Annually | If Parish Councils do not spend / allocate CIL ‘Neighbourhood Fund’ Income within 5 years it will be ‘clawed back’ by the City Council |