A Community Infrastructure Levy appeal decision issued on 14 July 2026 concerns the demolition and redevelopment of a site into a mixed-height building containing 24 self-contained residential units classified as Class C3 use. The decision establishes the CIL position for this multi-storey residential scheme ranging from 2 to 5 storeys. This appeal outcome will be relevant to developers and tax advisers managing CIL obligations on comparable residential redevelopment projects.
Source: HMRC (GOV.UK) – Read the original