Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204F: Charities Effect
Subsection (1) places a duty on the Secretary of State when making IL regulations to provide for an exemption from liability to pay IL to certain classes of charity (which are defined in subsection (4)). This duty applies where the person who is liable to pay IL is a relevant charity in England and Wales (i.e. a charity registered under section 29 Charities Act 2011, or a charity within the meaning of section 1(1) of the Charities Act 2011 but not required to be registered) and where the building or structure for which IL liability arises is to be used wholly or mainly for a charitable purpose of the charity concerned.
	Subsection (2) expressly provides two powers. First, a power for IL regulations to provide an exemption from liability to pay IL if the person is an institution established for charitable purpose. Second, a power allowing IL regulations to require charging authorities to make arrangements for an exemption or reduction in IL liability if the person who is otherwise liable is an institution established for charitable purpose. It is not essential, for the purpose of subsection (2), that the provision to be made under it apply only to ‘relevant charities in England and Wales’ – rather, the key criterion is that the institution must be ‘established for charitable purpose’. Subsection (5) states that for the purposes of subsection (2) a charitable purpose is one falling within section 3(1) of the Charities Act 2011. It also provides that IL regulations may provide for an institution of a specified kind to be, or not be, treated as an institution established for a charitable purpose.
	Subsection (3) contains a power for IL regulations to prescribe conditions that must be met for a charity to not qualify for an exemption or reduction under subsection (1) or (2).