Hi All,
I see there's been a similar post about this, from 7 years ago, so just resurrecting this question to see if there are has been any clarity or consistency that's developed since then.
Following the initial accumulation and set-up and spend period, CIL Regulation 61 then requires that up to 5% of CIL revenue is allocated for the administration of CIL. However, there is no clarity on what to do with any unspent admin portion left in the pot on an annual basis.
Is the legislation deliberately ambiguous? Or do we have to assign it for a specific purpose (stragegic pot?). Could it potentially still be spend on administration/revenue?
Any links to subsequent guidance/amendments/case law appreciated.
