Payment service unavailable - We are making important improvements to our payment system, so phone and online payments won't be available from Tuesday 26 November to Wednesday 4 December. Find out more about the improvements and other ways to pay during this time.

Infrastructure Funding Statements

Infrastructure Funding Statements (IFS) provide a summary of the monetary (and non-monetary) contributions relating to Community Infrastructure Levy and Section 106 Legal Agreements sought and received from developers for the provision of infrastructure to support new development.

The Infrastructure Funding Statement must set out the projects which the council intends to be funded by Community Infrastructure Levy and Section 106 obligations, and detail how much has been collected, spent and the funded projects to date.

The council is required to publish online each year an Infrastructure Funding Statement by 31 December. Before the creation of Somerset Council, statements were produced by the former authorities for their geographical areas.

Somerset East – (Mendip)

Somerset North (Sedgemoor)

Somerset West and Taunton

Somerset South (South Somerset)

Town and Parish Council Community Infrastructure Levy Reports

Within the areas that charge Community Infrastructure Levy, a proportion of Community Infrastructure Levy is given to Town and Parish Councils (meaningful proportion) as set out in Regulation 59 of the Community Infrastructure Levy Regulations.

For areas where there is no neighbourhood plan in place, 15% of Community Infrastructure Levy receipts from development within that Town/Parish area are given up to a maximum of £100 per council tax dwelling per annum. This rises to 25% where a neighbourhood plan is in place. See the list of made Neighbourhood Plans.

If a parish council has received a neighbourhood proportion of Community Infrastructure Levy, they must also provide an annual report. These should be published on parish council websites.

Last updated: April 8, 2024

Next review due: October 8, 2024

Back to top