# The Community Infrastructure Levy Regulations 2010, Regulation 44: Discretionary charitable relief: investment activities


(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.
(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.

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Source: https://www.legislation.gov.uk/ukdsi/2010/9780111492390/regulation/44 (the official version)
Page: https://openlegislation.uk/draft-community-infrastructure-levy-regulations-2010/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.