Answer: Not for the purposes of the Community Infrastructure Levy Regulations (CIL).
In a recent decision issued by the Valuation Office Agency (VOA) it was confirmed that a shepherd's hut and a glamping pod met the definition of ‘caravan’ as defined in the Caravan Sites and Control of Development Act 1960 and would not be permanently affixed to the land. Accordingly CIL was not payable in respect of either of them.
CIL is chargeable where a planning permission authorises development in relation to a new or existing building. Whilst where is no statutory definition of ‘building’ in the CIL Regulations the relevant case law confirms that a caravan is not a building because it neither has a degree of permanence nor is it physically attached to the ground.
The VOA considered that it was irrelevant whether or not there was any intention to move the shepherd’s hut or glamping pod. The question was whether it was capable of being moved.
If you have been issued with a CIL Liability Notice relating to the stationing of glamping pods, shepherd’s huts or caravans or for any planning advice please contact us. Our experienced team of planning solicitors are on hand to advise on any proposed development, or, potential or current enforcement action.