‘This case raises a question of statutory interpretation about the exemption from liability to Community Infrastructure Levy (‘CIL’) for ‘self-build’ housing development under regulations 54A and 54B of the Community Infrastructure Levy Regulations 2010, as amended (‘the CIL Regulations’). The particular question is whether that exemption is available when planning permission is granted retrospectively for such development, under section 73A of the Town and Country Planning Act 1990. The judge in the court below concluded that it was not. And in my view, as I shall explain, that conclusion was correct.’
Judges:
Sir Keith Lindblom
(Senior President of Tribunals)
Lord Justice Edis
And
Lord Justice William Davis
Citations:
[2022] EWCA Civ 1162
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 08 September 2022; Ref: scu.680322