The Government has published a final draft of the Regulations giving the detail of the implementation of the Community Infrastructure Levy (CIL).
There will be provision for developments to be exempt from CIL in "exceptional circumstances". There will be a scaled back regime for planning obligations which will resolve the issue identified by many commentators, that developers would risk being double-charged under the CIL regime and through a planning obligation under s106.
The levy will be on the net additional floorspace (not gross) and the payment period will be extended from 28 to 60 days.
Affordable housing of most types will be exempted from CIL.
We will be producing an alert shortly, which will give more detail.
The Conservatives have announced that they are looking to replace CIL with a simpler, locally set tariff-based tax. The idea is promoted as being more developer-friendly and would operate in a similar way to the Milton Keynes roof tax, being based on floorspace. A Conservative green paper is expected in March.