The process for CIL on a development
The CIL Regulations clearly set out the notification procedure so it is important that this process is followed, as surcharges can be applied for failure to notify the council of issues such as liability to CIL and commencement of development. All exemptions must be applied for prior to commencement. The Government has published their own information on CIL
The process required for collection arrangements is covered in CIL Regulations Part 8. The government has issued an information document on CIL collection and enforcement.
- Inform the Council of proposed development
- Inform the Council who will be responsible for paying CIL for an application
- Claiming Relief
- Informing the Council of Commencement
As the CIL process begins when a planning application is submitted, the first form needs to be completed and submitted at the same time. It asks for details of new floorspace to be created by the development, and details of any floorspace to be demolished which can be offset against the new floorspace calculation. It is in your interest to provide this information, especially where there are existing buildings in use on your site, in order to ensure that the CIL calculations can be completed correctly.
Any changes to details supplied on this form (i.e. change of address, phone number etc) need to be submitted before the development is commenced, again using the form below on the Planning Portal – Form 0 – Additional Questions
In some rare cases, CIL liable proposals can be commenced via ‘General Consent’ (i.e. Permitted Development). In this case it will be your responsibility to inform the Council, using Form 5 – Notice of Chargeable Development before commencement begins. The only exception to this is when the new floorspace is less than 100m2. Form 5 – Notice of Chargeable Development
It is important that you inform the Council who is responsible for paying the CIL if permission is granted. A request for Form 1 will be sent out immediately after planning approval is issued, if it has not already been received. Form 1 – Assumption of liability
If at any time during the process, you wish to withdraw or transfer liability of the charge (i.e. If you sell the site) then you need to complete and submit to the Council either: Form 3 – Withdrawal of Assumption of Liability or Form 4 – Transfer of Liability
Once liability has been assumed, the Council will issue a Liability Notice to all relevant parties as well as the landowner, if the two are different. If any changes occur after the Liability Notice is issued, a revised notice will be sent out that will supersede the previous notice.
The Regulations provide for exemption from CIL in the following circumstances:
- Social housing developments
- Charitable developments provided by a charity for charitable purposes
- Self-build developments
- Self-build residential extensions
- Self-build residential annexes
Warning: Relief is not automatically available; it must be applied for prior to commencement of development
Form 2 – Claiming Exemption and Relief
Form 7- Self Build Exemption Claim Form Part 1
Form 7 -Self Build Exemption Claim Form Part 2
Form 8 – Self Build Residential Annex exemption Claim Form
Form 9 – Self Build residential extension exemption claim form
The completed form must be submitted to the Council prior to the commencement of development in order to obtain relief. The Council can not process requests for relief retrospectively of commencement.
If any relief is granted, where relevant, a revised Liability Notice will be sent out to reflect any changes as a result of the relief. This will supersede any previous notice sent.
The regulations require the submission of a Commencement Notice by the liable party. Form 6 – Commencement Notice
Once this Commencement Notice has been received, the Council will issue a Demand Notice. This notice will detail who is liable, for how much, any reliefs or surcharges, and will also specify the dates on which the payments are due, in line with the regulations Part 8 Section 70 and the Council’s Instalment policy, whichever is relevant.
The process and format of the forms is prescribed by the Community Infrastructure Levy Regulations 2010, and there are surcharges and penalties if these are not strictly followed. Failure to assume liability before the commencement of development can result in surcharges Details are set in Part 9 of the Regulations.
The CIL regulations require the Council to report on CIL collection and spend. The Council will do this as part of its Annual Monitoring Report, showing how much CIL has been collected, the total amount that has been spent, and the degree to which particular projects have benefitted.