CIL information for parish councils

Parish councils are entitled to a proportion of all CIL receipts from development within their area.

15 percent is transferred to parish councils with a responsible financial officer (subject to a cap of £100 plus annual indexation for each existing dwelling within the parish)
25 percent (uncapped) is transferred parish councils with a ‘made’ neighbourhood plan

When do parishes receive their share?

CIL receipts collected between 1 April and 30 September each year must be paid on 28 October of that calendar year
CIL receipts collected between 1 October and 31 March each year must be paid on 28 April in the following calendar year

What can the neighbourhood fund be spent on?

The fund is to be spent on the provision, improvement, replacement, operation or maintenance of infrastructure and on anything else that addresses 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 and to the borough council as the CIL charging authority.

The parish council must record all carried over CIL, CIL receipts and expenditure for each year.

The parish council must prepare an annual CIL report for each reporting year (the 12 months ending 31 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).

For detailed information on reporting neighbourhood fund spending to the borough council each year, please see below:

Preparing the report

The report must include:

the total CIL receipts for the reported year
the total CIL expenditure for the reported year
summary details of CIL expenditure during the reported year including:
- the items to which CIL has been applied
- the amount of CIL expenditure on each item
details of any notices received in accordance with regulation 59E, including:
- the total value of CIL receipts subject to notices served in accordance with regulation 59E during the reported year
- the total value of CIL receipts subject to a notice served in accordance with regulation 59E in any year that has not been paid to the relevant charging authority by the end of the reported year
the total amount of:
- CIL receipts for the reported year retained at the end of the reported year
- CIL receipts from previous years retained at the end of the reported year

Publishing the report

The parish council must publish the report:

on its website
or on the borough council's website if the parish council does not have a website

The parish council must also send a copy of the report to us, no later than 31 December following the reported year, unless the report is, or is to be, published on our website.