Issue details

The Infrastructure Funding Statement (IFS) is a statutory report that must be prepared annually by Community Infrastructure Levy (CIL) collecting authorities, and published on their website no later than the 31 December.

The contents of the IFS are set out in Part 2 of the Community Infrastructure Regulations 2010 (as amended) and include total income and expenditure for the previous financial year relating to CIL and Section 106 (S106).

Authorities are required to include details of any receipt or spend of funds by either the Local Authority or, where appropriate, Town and Parish Councils and information for the following year on CIL priorities.