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Your council’s infrastructure funding statement (IFS) is the best starting point for checking reported developer contributions and spending in England. It covers a financial year from 1 April to 31 March, but it is an annual snapshot—not a live cash ledger. To trace a particular development, match the IFS entry to the planning application and read the Section 106 agreement and any later changes.
What records show how much a council has received or spent?
Start with the council’s latest IFS, then use the planning register and any published developer-contributions data to check the detail behind its totals. Each record answers a different question: the IFS summarizes reported income and use; the planning documents set out what a particular development must provide; and underlying data may help connect individual entries to places, projects or contribution types.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchDeveloper contributions are not one single pot. They may include Section 106 planning obligations, the Community Infrastructure Levy (CIL), Section 278 highway agreements and other agreements connected with development. Keep these categories separate unless the council explains exactly what a combined figure includes. The government’s developer-contributions data guidance describes the types of records covered and recommends publishing the raw data used to inform IFS reporting.
- Infrastructure funding statement: annual council reporting on developer contributions and their reported use.
- Planning register: the public record for planning applications and Section 106 obligations, including modifications or discharges.
- Published data or portal: a potentially more detailed dataset or searchable interface, if the council provides one.
One record may not answer every question. An IFS could identify a reported project or total without giving the legal terms of a specific obligation. Conversely, the agreement may explain what a developer promised but not tell you when the council received or spent the money. Use the records together rather than treating a single total as a complete account.
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How do I find my council’s latest infrastructure funding statement?
Search the council’s website for “infrastructure funding statement” and the council’s name. Open the newest statement and first confirm which financial year it covers; the publication date and reporting period are not the same thing.
- Search the council website. Use the phrase “infrastructure funding statement” with the authority’s name. If that search is unhelpful, look under planning, planning obligations, developer contributions, CIL or Section 106.
- Check the reporting period. An IFS reports on the previous financial year, which runs from 1 April to 31 March. For example, a statement covering 1 April 2024 to 31 March 2025 is not a report of transactions through the date it was published.
- Check when it was published. English guidance says an online statement is due by 31 December. That deadline comes after the financial year covered by the statement; it is not the end date of the reporting period. See the government’s CIL guidance on monitoring and reporting.
- Save the statement and linked files. Keep the reporting year, publication date and any dataset version or “as at” date with your notes. Published data may be estimated as of a particular date and may change, so retaining that context makes your checks reproducible.
- Locate the relevant entry. Search for the neighbourhood, development, site, project, contribution category or planning reference. Note the exact wording and any definitions the council gives for the figures.
Some authorities publish a downloadable data file as well as a statement. The file can be useful for sorting or filtering entries, but it does not replace the planning documents. The government guidance says councils should continue publishing Section 106 agreements on their planning registers even when they publish formatted data.
Where a council or county council reports contributions, check which authority received or holds the money. County councils may also need to publish where they receive a contribution entered into during the reported year, and may report funds passed on or held unallocated. A project located in one area can therefore appear in reporting from more than one authority, or be described at different stages of a transfer. Follow the labels and notes in each statement rather than assuming that a district or borough statement captures every contribution associated with the place.
Where can I find a development’s Section 106 money?
Search the local planning authority’s planning register for the site or application, then read the original Section 106 agreement alongside any later variation, modification or discharge. The agreement is the key document for finding out what the obligation requires, when it is triggered and what its money may be used for.
- Identify the development. Search the planning register by site address, developer, planning application reference or permission. If you only have a project name from the IFS, use the site’s planning history to locate the corresponding application.
- Open the decision record and associated documents. Look for the Section 106 agreement, which may also be described as a planning obligation or legal agreement. Authorities must keep copies of obligations and details of modifications or discharges on the public planning register.
- Read the original agreement and every later change together. A later deed of variation or other change may alter the original terms. A discharge may also be relevant. Do not rely on an early draft or the original agreement alone if the register shows later documents.
- Find the relevant obligation. Check what infrastructure, payment or other provision is required; the trigger point or deadline; any restrictions on use; and which body is responsible for receiving or providing it. The government’s planning obligations guidance explains the role of these agreements.
- Compare the agreement with the IFS. Use the agreement to understand the legal commitment and the IFS to check what the council reports about the contribution’s status or use. The terms of an individual Section 106 agreement govern how its funding should be used.
A planning agreement is not proof that a payment has already arrived. It may set out a commitment whose payment or provision is triggered at a later point. Keep the obligation and the cash movement distinct: the agreement tells you what is required and under what terms; the council’s reporting or transaction records are needed to establish whether it was demanded, received, spent, transferred or remains held.
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How do I tell what the money was spent on?
Look for both the stated purpose and the reported status of the money, then check whether the purpose matches the agreement or the relevant CIL reporting. “Spent,” “transferred,” “retained” and “unspent” can describe different stages, and a council’s definitions matter.
For a Section 106 contribution, start with the agreement’s permitted use and any applicable project or infrastructure description. Then find the related entry in the IFS or underlying data. If the statement names a project but not the agreement reference, trace the project back through the planning history. If it reports a transfer to another body, check whether the recipient’s records or later reporting show what happened next.
For CIL, compare the categories the council reports: amounts demanded, received and spent; amounts held unspent; and stated future uses. A figure described as intended for future spending is not the same as an amount already spent. A government answer in November 2025 described these reporting categories; the relevant parliamentary answer on unspent infrastructure levy revenues provides context for them.
Do not treat all unspent money as unexplained or overdue just because it has not yet been spent. The IFS and agreement together may show a stated future use, a restriction or a transfer process. If they do not explain why funds remain held, ask the council for the relevant project or transaction information rather than guessing from the balance alone.
How should I compare demanded, received, spent and unspent amounts?
Compare like with like: the same financial year, contribution type, site or project, money status and data date. A demanded amount is not necessarily received, received is not spent, and a transfer may be reported in a different year from the original receipt.
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| Label | What it tells you | What not to assume |
|---|---|---|
| Demanded | An amount the council reports as required or sought under the relevant contribution process. | That the council has received it. |
| Received | An amount reported as received by the authority. | That it has been spent, or that another authority has not later received a transfer. |
| Spent | An amount reported as used for a purpose during the relevant reporting period, according to the council’s definitions. | That every authority uses the same accounting point or definition for “spent.” |
| Transferred | Funding reported as passed to another body or authority. | That the recipient spent it in the same financial year the original authority received it. |
| Retained or unspent | A balance reported as still held or not reported as spent at the stated date. | That it is available for any purpose, or that it will never be spent. |
| Estimated future income or use | A forecast or stated future plan in the published material. | That the money has already been collected or the work completed. |
Use a small comparison ledger so that an IFS total does not get mistaken for a project-level cash history:
| Field to record | Why it matters |
|---|---|
| Authority and financial year | Identifies whose report you are reading and the period it covers. |
| Contribution type | Keeps Section 106, CIL and Section 278 amounts distinct unless a combined total is explicitly explained. |
| Site, project or planning reference | Lets you match the reporting entry to the agreement and application history. |
| Purpose and agreement terms | Shows whether the reported use or planned project fits the development-specific terms. |
| Amount and status | Records whether the figure is demanded, received, spent, transferred or held unspent. |
| Publication or data date | Preserves the point in time represented by the statement or dataset. |
This discipline also matters when comparing councils. A larger reported total is not by itself evidence that one council has more available cash, spends more effectively or has more unspent money. Reporting scope, contribution mix, transfer accounting and the date of the snapshot can all differ. Compare the same year and status categories before drawing conclusions.
What if the statement does not show the detail I need?
Ask the council that holds the relevant record, giving it enough detail to identify the site, application and reporting period. Request the specific status or document you need rather than asking only for a general explanation of “developer contributions.”
Include the following in an enquiry:
- the site address or development name;
- the planning application or permission reference, if known;
- the financial year and IFS entry or project you are querying;
- the contribution type, if known—Section 106, CIL or Section 278;
- the exact status you want clarified: demanded, received, spent, transferred or still held; and
- the document or record requested, such as the agreement, later variation, transaction or project information.
For example: “For [site address], planning reference [reference], could you confirm whether the [Section 106/CIL] amount reported for [financial year] was demanded, received, spent, transferred or remains held? Please identify the relevant purpose and provide the agreement or project record supporting the entry, if available.” This phrasing makes clear that a reported commitment, a receipt and a completed expenditure are different questions.
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If you cannot find an agreement, first search the site’s full planning history and check whether the authority’s register uses a different description. If the IFS names a project without a reference, give the council both the project name and address. If the statement is a snapshot with an older “as at” date, ask whether the council has a more recent record; do not silently treat the older figure as current.
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Central government reporting may not fill the gap. In a parliamentary answer on 7 May 2025, the Minister of State for Housing and Planning said: “The government does not collect data on section 106 contributions paid to local authorities ahead of a development taking place.” The answer points readers to councils’ annual IFS reporting. A missing national figure therefore does not show that no obligation exists; the council’s planning documents and own records are the next place to look. Read the written answer on Section 106 contributions paid ahead of development.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Can I use a public portal instead of searching documents?
Yes, if your council offers one, but treat it as an additional route into the records rather than a substitute for the agreement or the IFS. Portals differ by authority, so check their coverage, definitions and update dates.
Maidstone Borough Council, for example, describes a public-facing module for Section 106 and CIL income and expenditure developed with Exacom. That is one council’s setup, not a national standard: another authority may offer a downloadable spreadsheet, a statement with linked appendices, or no comparable searchable interface. The Maidstone reporting page illustrates the kind of local information a council may publish.
Even when a portal shows a useful project-level figure, open the planning register for the legal terms of a Section 106 obligation and use the IFS to understand the authority’s annual reporting. If the portal’s amount and the IFS do not appear to match, check whether they use different reporting dates, financial years, contribution categories or transfer stages before assuming there is an error.
How to make a reliable check in one pass
For a particular development, work from the annual picture to the underlying obligation, then back to the council’s reported transactions. This order helps separate what was promised from what was collected and what was used.
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- Set the question. Decide whether you want the council-wide annual total, a particular development’s obligation, the amount collected, a project’s spending, or a remaining balance.
- Open the latest IFS. Record its reporting year, publication date and the definitions it gives for each status.
- Find the relevant entry or dataset row. Capture the contribution type, project or site, amount, status, purpose and any dataset “as at” date.
- Trace a development-specific contribution. Search the planning register and read the original Section 106 agreement plus later deeds, modifications or discharge records.
- Check the permitted purpose and trigger. Note what the agreement requires, when payment or provision is due, and any restrictions on use.
- Reconcile the money’s status. Keep demanded, received, spent, transferred and unspent figures separate. Check whether another authority or body is involved.
- Ask a precise follow-up. If any link is missing, contact the council with the site, reference, year and exact status or document requested.
The result should be a traceable answer, not just a single number: what the council reported, for which year and contribution type; what the agreement required; what status the amount had at the reporting date; and what remains unclear. That is the difference between finding a headline total and checking how a specific contribution is accounted for.
Frequently Asked Questions
Does every council publish a searchable Section 106 portal?
No. Councils may publish statements, datasets, searchable interfaces or a combination, and the available format varies by authority. The planning register remains the place to look for the actual agreement and its later changes.
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Can I see Section 106 payments before a development starts in national data?
Not from a complete central record: a May 2025 parliamentary answer said the government does not collect data on such payments made to local authorities ahead of development. For an individual case, check the council’s agreement and annual reporting.
Why do a council’s IFS and online data show different figures?
They may reflect different snapshot dates, financial years, contribution categories or stages such as a transfer to another authority. Compare their definitions and dates before treating a difference as an error.
Does an unspent developer contribution mean the council can use it for any project?
No. A Section 106 contribution is subject to the terms of its individual agreement, including restrictions on use. Check that agreement rather than inferring flexibility from an unspent balance.
