The Community Infrastructure Levy ("CIL") is a new planning charge, often referred to as a land development tax, which applies to commercial and residential property. It will come into effect for the first time in all London Boroughs from 1 April 2012, and other local authorities nationwide are likely to implement the CIL in the near future (to the extent they have not done so already). The CIL is a charge on new buildings above 100 square metres, based on the size and character of the development. It can be imposed at the discretion of local planning authorities. It is designed to sit alongside Section 106 Agreements, to help fund local infrastructure (and only infrastructure) identified in a local planning authority's development plan.