The Community Infrastructure Levy (CIL) is a new levy that local authorities can choose to charge on new development in their area; primarily it is meant to be a tax on additional floor space. The money can be used to support and maintain development by funding infrastructure that the council wants.
Alex Ground looks at how many landlords and tenants are inadvertently finding themselves subject to a CIL charge for change of use applications where no new floor space is being applied for. This article first appeared on 01/10/12 in Property News online.
Should landlords and tenants pay for the new CIL for chnage of use applications - Property News - Oct 2012.pdf