Community Infrastructure Levy


Making an appeal against a Community Infrastructure Levy (CIL) charge.

Appeals against a Community Infrastructure Levy (CIL) charge should be made to the Valuation Office Agency (VOA).

The VOA is an executive agency of HM Revenue and Customs (HMRC) with offices covering England and Wales.

The VOA:

  • Is the largest employer of surveying and valuation professionals in the public sector and is well placed to offer independent judgements on appeals relating to the Community Infrastructure Levy
  • Has the property valuation skills and experience required, coupled with the geographical coverage needed, to fulfil the role of independent adjudicator.

Appeals against a CIL charge can be made electronically or in hard copy.

You can download the Community Infrastructure Levy appeal form (PDF 286Kb) and email it to the VOA including any attachments.

Please refer to the guidance on how to complete the appeal form when you complete the form.

You may also find it useful to read the Community Infrastructure Levy FAQ section.

Completed hard copy appeal forms should be sent to:

Valuation Office Agency
Statutory Valuations Team (CIL)
Dunstanburgh House
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

If you have any queries about making an appeal against a CIL charge, please contact

For general queries regarding CIL, please refer to the Planning Portal website.