In R ( Luck ) v Bracknell Forest Council ( 2025 ) EWHC 2984 ( Admin ) , concerned with the detailed procedure for the operation pf the self build housing exemption, Lieven J says, at para 59, that :-
- CIL is akin to a tax;
- The purpose of CIL is to provide funding for necessary development and to provide certainty to developers and the collecting authority as to when and how such liability arises.
- The statute (Planning Act 2008) and the 2010 Regulations ( Part 6 of which deals with exemptions and reliefs) form a DETAILED STATUTORY CODE which is SELF CONTAINED.
- The imposition of CIL is NOT discretionary.
- There is a STRICT PROCEDURE, set out in Reg 54B, which is OBLIGATORY;
Liability for CIL MUST be PRECISELY and RELIABLY calculated on an OBJECTIVE basis.