{
  "url": "https://openlegislation.uk/draft-community-infrastructure-levy-regulations-2010/regulation-44",
  "json_url": "https://openlegislation.uk/draft-community-infrastructure-levy-regulations-2010/regulation-44.json",
  "legislation": "ukdsi/2010/9780111492390",
  "legislation_title": "The Community Infrastructure Levy Regulations 2010",
  "legislation_url": "https://openlegislation.uk/draft-community-infrastructure-levy-regulations-2010",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Discretionary charitable relief: investment activities",
  "text": "(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—\n(a) discretionary charitable relief is available in the area in which the chargeable development will be situated;\n(b) C is a charitable institution; and\n(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).\n(2) Paragraph (1) is subject to the following provisions of this regulation.\n(3) Relief may not be granted under paragraph (1) if—\n(a) C intends to occupy that part of the chargeable development mentioned in paragraph (1)(c) and use it for ineligible trading activities; or\n(b) the material interest is owned by C jointly with a person who is not a charitable institution.\n(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.\n(5) A collecting authority may not grant relief under paragraph (1) if it is satisfied that to do so would constitute a State aid which is required to be notified to and approved by the European Commission.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111492390/regulation/44",
    "retrieved_at": "2026-10-30T14:55:32.745954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}