Community Infrastructure Levy (CIL) is a tax levied by a local authority on the carrying out of a qualifying development in England and Wales. The objective of CIL is to fund expenditure on certain types of infrastructure.
In very broad terms, CIL is charged at £X per square metre on the increase in gross internal area. The local authority may set different rates for different types of development. The detailed provisions are set out in the Planning Act 2008 and the Community Infrastructure Levy Regulations 2010. In November 2015 DCLG initiated a review of the operation of CIL.