Regulation 44 Discretionary charitable relief: investment activitiesI1

England and Wales

(1)

An owner (C) of a material interest in the relevant land is eligible for relief from liability to pay CIL in respect of a chargeable development if—

(a)

discretionary charitable relief is available in the area in which the chargeable development will be situated;

(b)

C is a charitable institution; and

(c)

the whole or the greater part of the chargeable development will be held by C or by C and other charitable institutions as an investment from which the profits will be applied for charitable purposes (whether of C or of C and other charitable institutions).

(2)

Paragraph (1) is subject to the following provisions of this regulation.

(3)

Relief may not be granted under paragraph (1) if—

(a)

C intends to occupy that part of the chargeable development mentioned in paragraph (1)(c) and use it for ineligible trading activities; or

(b)

the material interest is owned by C jointly with a person who is not a charitable institution.

(4)

In paragraph (3)(a) “ineligible trading activities” means trading activities other than the sale of goods donated to C where the proceeds of sale of the goods (after any deduction of expenses) are applied to the charitable purposes of C.

F1(5)

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Annotations

Textual amendments

F1: Reg. 44(5) omitted (31.12.2020) by virtue of The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 11(8) (with Sch. 3)

Commencement

I1: Reg. 44 in force at 6.4.2010, see reg. 1