Infrastructure Funding Statements

Infrastructure Funding Statements (IFS)

An IFS is a document that must be published each year by a “contribution receiving authority”. A contribution receiving authority is any authority which issues a Community Infrastructure Levy (CIL) liability notice or receives money or in-kind works from a Section 106 agreement. 

Should the Council of the Isles of Scilly determine that contributions are required through a CIL or S106, then the annual statement of contributions received will be uploaded to this page.

Currently the Isles of Scilly do not collect financial contributions or non-monetary contributions of land or infrastructure from development projects on the Isles of Scilly.

There are three components to an IFS . The first is a mandatory requirement as set out in the CIL Regulations 2010 (as amended). Regulation 121A and Schedule 2 require the contribution receiving authority to publish an IFS which includes:

  1. The infrastructure projects or types the authority intends to be funded at least in part by CIL
  2. A CIL report
  3. A section 106 report

The second part is non-mandatory but is set out in planning practice guidance. It recommends publishing more detailed developer contributions data in a set of tables at a level of individual transactions. This provides for transparency and accountability at the level of individual obligations. 

Lastly there is an opportunity to use the IFS to showcase how the council is developing and delivering an infrastructure strategy. Telling the whole story might mean that some projects from a different regulatory regime (e.g. Highways schemes delivered via a section 278 agreement) should also be included.