Local Councils (Parish/Town Councils) must submit an annual report of their Neighbourhood CIL receipts, allocation and spend
CIL Reporting requirements
As a Local Council you must record all:
- carried over CIL
- CIL receipts; and
- expenditure for each year
The Local Council must prepare an Annual CIL Report for each financial year (the 12 months ending 31 March) you receive or are holding 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 financial year
- the amount of CIL from previous years retained at the end of the year
- allocations of CIL to future projects
The Report MUST:
- comply with accounting and audit procedures as set out in National Association of Local Councils (NALC) Financial Advice and
- be sent to CIL@west-norfolk.gov.uk each year, no later than 30 June following the reported year; and
- be published on your Local Council website, if you have one.
Reports are only required:
- where a Local Council has received CIL revenue; and
- until such time that the CIL has been spent in full.
Developer Contributions Database
All information relating to the Neighbourhood CIL is recorded and can be viewed using our Developer Contributions Database.
- Go to the ‘Projects’ tab and select the ‘Parish’ option. When you click on the ‘select a filter’ field a list will appear, just select the Parish you wish to view.
- This search will provide details of the Neighbourhood CIL Reports and Projects funded by the Borough CIL Infrastructure Fund.
Other important information
The Local Council must notify our CIL Officers as soon as possible, if it decides not to receive CIL.
If you have not applied the funds in accordance with the Regulations, the Borough Council will serve a notice requiring repayment of some or all of the receipts that have been transferred to them.
If you don't spend their CIL within five years of receipt, our CIL Officer will send a repayment notice. Exceptions may be made if you can show that the CIL income has been allocated to a particular project, for which they are accumulating funds before spending.
If you receive a repayment notice, you must send the mis/un-spent CIL back to us, as directed.
If you are unable to repay the amount specified in the repayment notice, our CIL Officer will recover the amount from future CIL income you are due to receive.
When the PC become aware of development having commenced in their area, they may want to notify our CIL Officers, to help with monitoring.