Infrastructure Funding Statements

Our handbook to managing developer contributions, a step-by-step guide to recording transaction-level data and a sample document that lays out the regulatory requirements for Infrastructure Funding Statements (IFS).

The IFS Handbook

We have arranged our handbook in two parts:

  1. The first part provides some simple guidance and an overall framework for thinking about how and why councils hold and report on developer contributions towards infrastructure. We are going to extend this basic framework further in 2021. 
  2. The second part is more of a step-by-step guide to recording and publishing transaction level information in three data tables. There is also a video later on this page. Almost all councils intending to publish transaction level data will be using a software package to manage and assemble the tables, but this guide is provided to help people understand what is happening "under the hood". 

Handbook in pdf

A sample IFS for Midwich District Council

An IFS needs to draw together information according to several separate requirements laid out in the Community Infrastructure Levy regulations. This sample IFS provides a basic template that shows how councils might approach a "bare bones" version of a document, and provides in its appendices a helpful checklist of all the requirements and where they come from. 

Midwich IFS as pdf

A video presentation

Here our colleague Tom Simpson from MHCLG talks us through the data collection formats for publishing the raw data. You may find this easier to follow than part 2 of the handbook. This is not a simple subject - if you have questions please ask in the KHub area specifically for CIL and s106 queries