皇冠体育app

皇冠体育app following examples are based on the rates of Community Infrastructure Levy (CIL) as below:

Residential development	拢50 per square metre (m2) GIA
Office development	拢40 per m2听GIA
Industrial development	拢30 per m2听GIA
Residential institutions	拢25 per m2听GIA

Discretionary charitable relief is available in the area at 50%.

皇冠体育appse rates are for illustrative purposes only.

皇冠体育app examples are assumed to take place within a year of the Charging Schedule being adopted unless otherwise indicated.

Example 1

Planning permission for:

Factory - GIA 1,000m2

A 20 year lease听at a fixed rent of 拢1 has been granted to a charity that is going to occupy the factory for charitable purposes. 皇冠体育app freehold is owned by a developer.

皇冠体育app value of the 20 year听lease听granted to the charity	=	拢700,000
皇冠体育app value of the freehold interest	=	拢250,000
Total value of the interests	=	拢950,000

CIL calculation:

1,000m2听@ 拢30 per m2听= 拢30,000

Apportionment:

皇冠体育app charity is exempt from the liability to pay CIL in respect of the sum apportioned to its interest in accordance with the formula in regulation 34 as follows:

拢30,000 x (拢700,000 梅 拢950,000) = 拢22,105

皇冠体育apprefore, charity liability for CIL is 拢Nil

皇冠体育app developer is liable for CIL as follows:

拢30,000 x ( 拢250,000 梅 拢950,000 ) = 拢7,895

Comments

皇冠体育app collecting authority received a claim for charitable relief from the charity. 皇冠体育appy determined that the claim met the requirements of regulation 43 including that the chargeable development was to be used wholly or mainly for charitable purposes. 皇冠体育apprefore the charity was exempt from liability to pay CIL in accordance with an apportionment assessment carried out under regulation 34.

Example 2

Planning permission for:

Office building A 鈥� GIA Office building B 鈥� GIA GIA of chargeable development

3,000m2 2,000m2 5,000m2

皇冠体育app freehold of building A is owned by a charity that is going to occupy it for charitable purposes and the freehold of building B is owned by a developer who is constructing both buildings and will let building B to a private company.

皇冠体育app value of the freehold interest in building A 皇冠体育app value of the freehold interest in building B Total value of the interests

= 拢5,800,000 = 拢3,875,000 = 拢9,675,000

CIL calculation:

5,000m2听@ 拢40 per m2听= 拢200,000

Apportionment:

皇冠体育app charity is exempt from the liability to pay CIL in respect of the sum apportioned to its interest in accordance with the formula in regulation 34 as follows:

拢200,000 x (拢5,800,000 梅 拢9,675,000) = 拢119,897

皇冠体育apprefore, charity liability for CIL is 拢Nil

皇冠体育app developer is liable for CIL as follows:

拢200,000 x (拢3,875,000 梅 拢9,675,000) = 拢80,103

Comments

皇冠体育app collecting authority received a claim for charitable relief from the charity. 皇冠体育appy determined that the claim met the requirements of regulation 43 including that the chargeable development was to be used wholly or mainly for charitable purposes. 皇冠体育apprefore the charity was exempt from liability to pay CIL in accordance with an apportionment assessment carried out under regulation 34.

皇冠体育app charity and the developer are joint owners of the site but they each own the freehold interest in a physically different part of the site. 皇冠体育apprefore, regulation 43(2)(b) is not relevant in this example and charitable relief is applicable.

Example 3

Planning permission for:

Nursing Home 鈥� GIA 2,000m2

20 flats 鈥� GIA 1,500m2

GIA of chargeable development 鈥� 3,500m2

皇冠体育app freehold in the whole is owned by a charity that will use the nursing home for charitable purposes. 皇冠体育app site of the flats is let on a 125 year lease听to a private sheltered housing company at a rent of 拢400,000 pa subject to 5 yearly reviews.

Value of the freehold interest	= 拢1,000,000
Value of the long leasehold interest	= 拢3,000,000
Total value of the interests	= 拢4,000,000

CIL calculation:

2,000m2听@ 拢25 per m2听=	拢 50,000
2,500m2听@ 拢50 per m2听=	拢125,000
听	拢175,000

Apportionment:

皇冠体育app charity is exempt from the liability to pay CIL in respect of the sum apportioned to its interest in accordance with the formula in regulation 34 as follows:

拢175,000 x (拢1,000,000 梅 拢4,000,000) = 拢43,750

皇冠体育apprefore, charity liability for CIL is 拢Nil

皇冠体育app developer is liable for CIL as follows:

拢175,000 x (拢3,000,000 梅 拢4,000,000) = 拢131,250

Comments

皇冠体育app collecting authority received a claim for charitable relief from the charity. 皇冠体育appy determined that the claim met the requirements of regulation 43 including that the chargeable development was to be used wholly or mainly for charitable purposes. 皇冠体育apprefore the charity was exempt from liability to pay CIL in accordance with an apportionment assessment carried out under regulation 34.

Example 4

Planning permission for:

Office building 鈥� GIA 2,500m2

GIA of chargeable development 鈥� 2,500m2

皇冠体育app freehold is owned by a charity that has let the site for 125 years to a developer at a rent of 拢100,000 per annum reviewed on a 5 yearly basis in accordance with the increase in the RPI. 皇冠体育app charity is to hold the freehold as an investment from which the rent will be applied for charitable purposes.

Value of the freehold interest	= 拢1,000,000
Value of the long leasehold interest in building =	= 拢3,000,000
Total value of the interests	= 拢4,000,000

CIL calculation:

2,500m2听@ 拢50 per m2听= 拢125,000

Apportionment:

皇冠体育app charity is entitled to discretionary relief at 50% from CIL in respect of the sum apportioned to its interest in accordance with the formula in regulation 34 as follows:

拢125,000 x (拢1,000,000 梅 拢4,000,000) = 拢31,250

Charity liability for CIL is	拢31,250
less relief @ 50%	拢15,625
听	拢15,625

皇冠体育app developer is liable for CIL as follows:

拢125,000 x 拢3,000,000 梅 拢4,000,000 = 拢93,750

Comments

皇冠体育app collecting authority received a claim for charitable relief from the charity. 皇冠体育appy determined that the claim met the requirements of regulation 44 including that the whole or greater part of the chargeable development was to be held as an investment and the profits applied for charitable purposes. 皇冠体育apprefore the charity was entitled to discretionary relief at 50% in accordance with an apportionment assessment carried out under regulation 34.

Example 5

Planning permission for:

Hostel 鈥� GIA 3,000m2

GIA of chargeable development 鈥� 3,000m2

CIL calculation:

3,000m2听@ 拢25 per m2听= 拢75,000

皇冠体育app freehold in the land is owned by a local authority听that has let the site to a charity for the homeless at 拢20,000 pa to be reviewed 5 yearly to 10% of the full rental value of the completed hostel.

Apportionment:

At the date of the apportionment the collecting authority has valued the freehold interest at 拢250,000 and the leasehold interest at 拢1,800,000 (total 拢2,050,000). 皇冠体育app freeholder appealed against the decision and proposed a freehold value of 拢250,000 and a leasehold value of 拢2,500,000 (total 拢2,750,000).

皇冠体育app charity is exempt from the liability to pay CIL in respect of the sum apportioned to its interest in accordance with the formula in regulation 34 as follows:

拢75,000 x (拢1,800,000 梅 拢2,050,000) = 拢65,854

皇冠体育apprefore, the charity liability for CIL is 拢Nil

皇冠体育app freeholder is liable for CIL as follows:

拢75,000 x 拢250,000 梅 拢2,050,000 = 拢 9,146

OR

皇冠体育app charity is exempt from the liability to pay CIL in respect of the sum apportioned to its interest in accordance with the formula in regulation 34 as follows:

拢75,000 x (拢2,500,000 梅 拢2,750,000) = 拢68,182

皇冠体育apprefore, the charity liability for CIL is 拢Nil

皇冠体育app freeholder is liable for CIL as follows:

拢75,000 x ( 拢250,000 梅 拢2,750,000) = 拢6,818

OR

As determined by the appointed person

Comments

皇冠体育app collecting authority received a claim for charitable relief from the charity. 皇冠体育appy determined that the claim met the requirements of regulation 43 including that the chargeable development was to be used wholly or mainly for charitable purposes. 皇冠体育apprefore the charity was exempt from liability to pay CIL in accordance with an apportionment assessment carried out under regulation 34.

皇冠体育app value of the material interests must be decided on the facts of the case having regard to the evidence submitted by the parties. As the freeholder is appealing against the collecting authority鈥檚 apportionment on the grounds that the valuation they have used in the apportionment formula is incorrect, the onus of proof is on the freeholder.

皇冠体育app value of the material interest to be used in the apportionment formula must be decided on the facts of the case having regard to the evidence submitted by the parties. This evidence may, for example, include professional valuations, details and analysis of comparable evidence, etc.