Community Infrastructure Levy (CIL) is a tax due on most new developments which creates a net additional floor space of 100sqm or more or creates a new house or a flat. It is a new planning charge that local authorities can set on new development in order to raise funds to help pay for the infrastructure, facilities and services needed to support growth such as road improvements, schools and community facilities. The Levy came into force in April 2010 and allows local authorities in England and Wales to raise funds from developers undertaking new building projects in their area.