Part 13: General Schedule 12: Infrastructure Levy Part 10A, Section 204H: Charging schedule: consultation and evidence Effect
Section 204H provides an express power for charging authorities to undertake preparatory work, including consultation, in respect of a charging schedule.
Example (2): Charging schedules determine a threshold below which IL is charged at a nil or reduced rate
It is envisaged that local planning authorities will set a threshold below which a nil IL rate will be charged, to account for build costs and other costs of development in an area. This will allow rates to be set that apply on development value above the minimum threshold. The minimum threshold can be set out on value per square metre basis, with the Levy being charged on any value above the threshold. Developments with value significantly above the minimum threshold will pay more than developments with value marginally above the minimum threshold.
	Subsection (2) provides that a charging authority must use appropriate available evidence to inform their preparation of a charging schedule. IL regulations may make provision under subsection (3) about the application of subsection (2). This includes determining the nature of evidence deemed appropriate, what is meant by available evidence, how that evidence can and cannot be used, and when and how evidence may be used to inform the preparing of a charging schedule.