CIL reporting requirements for parish/town councils
Reporting requirements
As a parish/town council (PC) you must record all:
- carried over CIL
- CIL receipts; and
- expenditure for each year
You must prepare an annual CIL report for each financial year (the 12 months ending 31 March) you receive 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
The report must comply with accounting and audit procedures as set out in Governance and Accountability for Smaller Authorities in England, NALC (March 2021).
You must publish the report on your parish council website. If you don't have a website it will be published on our website. A copy of the report must also be sent to our CIL Officer.
Reports are only required where a parish council has received CIL revenue. Where no monies are received in the reporting year, but monies have been received in previous years, a report will still need to be produced detailing the receipts and expenditure.
We ask that we receive the PC reports no later than 30 June following the reported year. This will enable our CIL Officer to review and publish all PC reports, together with our report, by the statutory deadline of 31 December.
Parish annual reports
Details of how much CIL parishes have received, and how it has been spent, can be found in CIL financial reports page.
Additional information
The parish/town council must notify our CIL Officer as soon as possible if it decides not to receive CIL.
If a PC has not applied the funds in accordance with the regulations then we, the Borough Council, can serve a notice on the PC requiring it to repay some or all of the receipts that have been transferred to them. We'll then be required to spend any recovered funds in the PC’s area.
If the PC don't spend their CIL within five years of receipt, our CIL Officer may send a repayment notice. Exceptions may be made if the PC can show that they've allocated their CIL income to a particular project for which they are accumulating funds before spending.
If the PC receives a repayment notice, they must respond as required, and send the mis/un-spent CIL back to us as directed. In this instance we'll spend the returned CIL income on behalf of the PC.
If the PC is unable to repay the amount specified in the repayment notice, our CIL Officer will recover the amount from future CIL income the PC are due to receive.
When the PC become aware of development having commenced in their area, they may want to notify our CIL Officer to help with monitoring.