Other discretionary charitable relief
This section has no associated Explanatory Memorandum
45.—(1) This regulation applies where—
(a)the exemption of a charitable institution (C) from liability to pay CIL in respect of a chargeable development would constitute a State aid; and
(b)C would otherwise be exempt from liability in respect of that development under regulation 43.
(2) C is eligible for relief from liability to pay CIL in respect of the chargeable development if—
(a)discretionary charitable relief is available in the area in which the chargeable development will be situated; and
(b)the collecting authority is satisfied that the aid in question does not need to be notified to and approved by the European Commission.