Section 181 Charities: exemption from liabilityI1

CIL regulations must provide for a relevant charity that would otherwise be liable for CIL in respect of a chargeable development to be exempt from liability if the building or structure in respect of which liability would otherwise arise is to be wholly or mainly used for a charitable purpose of the charity.

In subsection (1)—

• “charitable purpose” (“diben elusennol”) has the meaning given by section 2 of the Charities Act 2011 (c. 25);

• “relevant charity” (“elusen berthnasol”) means an institution that—

  1. (a)

     is registered in the register of charities kept by the Charity Commission under section 29 of the Charities Act 2011, or

  2. (b)

     is a charity within the meaning given by section 1(1) of the Charities Act 2011 but is not required to be registered in that register.

The regulations may provide that an exemption does not apply if the conditions specified in the regulations are met.