Community Infrastructure Levy (CIL)
Stage 1: Information required for CIL Liable Development – Planning Applications & Permitted Development (Applicant)
1a. Planning Applications
If you are applying for a development that will trigger a CIL liability (involves creation or conversion of floorspace 100sqm or more or the creation of a new dwelling) then you must complete and submit a ‘CIL Form 1: Additional Information’, alongside all other application forms and supporting information.
The information provided on this form will enable us to determine whether or not CIL is payable and to calculate the chargeable amount. Failure to supply this information will invalidate your application and lead to delays with your planning application.
If you think existing floorspace (to be used or demolished) should be deducted as part of the CIL calculations, you must be able to demonstrate it has been in continuous lawful use for at least six months in the last three years, prior to the development being permitted. You must supply evidence to support your claim.
If no information is received, under Regulation 40, we can deem any existing floorspace to be zero when we calculate the chargeable rate.
1a. Permitted Development
Some developments do not require planning permission and can be carried out under 'permitted development'. However, if the new build floorspace exceeds 100sqm the development is likely to be CIL liable. You must therefore complete and return a 'Form 5: Notice of Chargeable Development' to us before any works start in relation to the development. We can then calculate and apply a CIL charge.
Failure to complete a Notice of Chargeable Development will incur a penalty surcharge of up to £2,500.
1b. Assumption of liability (Applicant)
The responsibility to pay CIL runs with the ownership of the land on which the liable development will be situated. However, we recognise others involved in the development may wish to pay. Owners of the land, or other parties, must assume liability for the development and the CIL charge, using 'CIL Form 2: Assumption of Liability'. This must be done before development commences. The Assumption of Liability form informs us who will be responsible for paying the CIL charge relating to the development.
It is preferable for the Assumption of Liability form to be submitted with the planning application, if it is known who will be assuming liability to pay CIL; however, it can be submitted at any time between submission of the planning application and commencement of the development, The sooner the form is submitted, the easier and quicker we should be able to process your CIL.
Where there are multiple parties wishing to assume liability, you must tell us the portions you own. CIL liability can then be divided proportionally amongst landowners.
If no-one assumes liability then payment will default automatically to the owners of the land. If no payment is received, payment can also default to the owners of the land. If the Council has to identify the owners of the land, or identify the apportionment, then we can apply a surcharge.
Withdrawing or transferring liability
If the person who has assumed liability to pay subsequently wishes to withdraw or transfer their liability to someone else (e.g. because they have sold the site), then they will need to complete the appropriate form and send it to the Council.
Once development commences, the assumption of liability can be transferred but cannot be withdrawn. From commencement, liability can be transferred any time up to the date the final payment is due.
If you fail to notify us of a transfer or withdraw of relief, then we will impose a surcharge.
Impact on relief
If you assume liability and apply for, and then receive, relief or an exemption and then wish to transfer liability to another party you should note that the relief will not transfer to the new liable party. Following transfer, the new liable party will need to apply for relief, providing all the necessary evidence.
1c. Acknowledgment of assumption of liability (Council)
The Council will record and acknowledge in writing the receipt of assumptions, transferrals and withdrawals of liability. Upon receipt, we can also issue the Liability Notice.
Page last updated: 18/09/2019