Essential guide to the CIL process
Stage 1: Additional Information
Every full, reserved matters and Section 73 application for the types of development referred to above must be accompanied by a 'CIL Form 1 - Additional Information Requirement Form' otherwise it will be deemed invalid. The information required on this form will assist us in determining whether CIL will be payable on the development and, if so, the correct amount.
NB Where planning permission is granted for development by way of a general consent, it is the responsibility of the person(s) liable to submit a Notice of Chargeable Development to us.
Stage 2: Assumption of Liability
The responsibility to pay CIL runs with the ownership of land on which the liable development will be situated. However, the CIL Regulations recognise that other parties involved in a development may wish to assume liability for the payment of the levy.
It is the responsibility of the person(s) who will pay CIL to submit an Assumption of Liability Notice to us before commencement of the development.
If there is a change of circumstances regarding the liability of the person or parties who have assumed liability to pay CIL a Withdrawal of Assumption of Liability form and/or a Transfer of Assumed Liability form may be submitted before final payment of CIL is due. We will acknowledge receipt of the Assumption of Liability form and any subsequent Transfer of Liability form.
NB Where no-one has assumed liability to pay CIL prior to commencement of the development the landowner(s) of the relevant land will be liable to pay the levy. Failure by any parties to assume liability prior to commencement will also mean that payment in full becomes due immediately and our Instalment Policy will not apply. In addition, we may impose a surcharge of £50 on each liable landowner and, where we have to apportion liability between one or more owners of the land, a further surcharge of £500 may be imposed.
Stage 3: Issuing the Liability Notice
Once planning permission has been granted, we will issue a Liability Notice to the person(s) who have assumed liability, the landowner(s) and/or the applicant. The Liability Notice will set out how much CIL the liable person(s) will have to pay. This notice is not a demand for payment; it is just a notice setting out the liability to pay when development commences.
NB If you believe we have made an error in calculating the amount of the charge set out in the Liability Notice you may request a review in writing within 28 days of receipt of the notice. See below under Review and Appeals.
Stage 4: Claiming Exemptions or Relief
There are several different types of exemptions or relief which may apply to development where CIL is otherwise payable. If you consider that your development, or part of it, should be exempt from CIL you should submit one of the following forms after having submitted an Assumption of Liability Form.
NB Claims for relief must be made before development commences, although we would encourage claims to be made earlier in the process if appropriate.
Charitable and social housing
Charitable bodies may claim relief, subject to certain criteria. Where development includes social housing, relief will be granted for the floorspace used for social housing. Charitable and social housing relief must be applied for by using the appropriate form.
NB Charitable and social housing relief must be applied for and granted prior to the commencement of development.
On receipt of the form we will assess the claim and, as soon as reasonably practicable, advise the liable person(s) of its decision. If relief is granted, we will issue a revised liability notice detailing the reduced amount of CIL liable for the development.
NB Any relief granted is repayable to us if the development ceases to be used for charitable purposes or social housing within a period of 7 years from the date of the commencement of the development. Social housing relief will also lapse if the assumption of liability is withdrawn or transferred.
Residential extensions, annexes and self-build housing
Exemptions for residential extensions, annexes and self-build housing must also be applied for and granted prior to commencement using the appropriate form - either the 'Residential Annex or Extension Claim Form' or the 'Self Build Exemption Claim Form: Part 1'. Upon receipt of a form for exemption, we will assess the claim and as soon as reasonably practicable advise the liable person(s) of its decision.
Following completion of self-build housing there is a further form to fill out (Self Build Exemption Claim Form Part 2) together with the submission of various types of evidence (see Stage 7).
For annexes and self-build housing there is a clawback period of 3 years following completion if a disqualifying event occurs.
For annexes a disqualifying event is:
- the use of the main dwelling for any purpose other than as a single dwelling
- the letting of the residential annex
- the sale of the main dwelling or residential annex separately
For self-build housing a disqualifying event is:
- any change to the housing that means it cannot meet the definition of self-build housing (eg no longer using the dwelling as a sole or main residence
- failure to submit required documentation within 6 months of completion
- the letting out of the dwelling or communal areas
- the sale of the dwelling
- the sale of communal areas
NB There are no disqualifying events once exemption is granted for a residential extension.
Stage 5: Commencement Notice
CIL becomes payable on commencement of development. The CIL Regulations require that a liable person(s) submits a Commencement Notice to us stating the day that they intend to commence development. The Commencement Notice must be submitted to us at least a day before the development commences. We will acknowledge receipt of a Commencement Notice.
If a liable person wishes to change the commencement date they may simply submit a revised Commencement Notice to us.
NB It is vital that a Commencement Notice is submitted before development commences. The CIL Regulations provide that where a Commencement Notice has not been received before commencement, the liable person(s) will no longer be able to benefit from the Instalment Policy. In addition, we will issue a mandatory surcharge up to £2,500.
Stage 6: Demand Notice
We will issue a Demand Notice to the liable person(s) following receipt of the Commencement Notice.
The Demand Notice will set out precise details of payment arrangements including instalment options, which will be payable from the date upon which development commences.
NB If a valid Commencement Notice has not been submitted before development commences we will determine a deemed commencement date and payment will be due in full on that date.
Stage 7: Completion
Self-builders:
Within 6 months of completion of self-build housing, the liable person must submit a 'Form 7 Self Build Exemption Claim Form: Part 2' together with appropriate supporting evidence:
- proof of completion (building control compliance/completion certificate)
- proof of ownership (title and deeds)
- proof of occupation of the dwelling (Council tax certificate, and two further proofs of evidence (utility bill, electoral roll, bank statement)
You will also need to provide one of the following:
- an approved claim for a VAT refund for DIY house builders
- a self-build warranty
- an approved self-build mortgage
NB Failure to submit the appropriate form and evidence within 6 months of completion of the development will result in the withdrawal of the exemption and payment in full of the liable amount.
Review and Appeals
1. Review of Chargeable Amount
It is possible to request a review of the calculation of the chargeable amount as it appears in the Liability Notice if the liable person(s) believes there is an error in the calculation (a form is available for this purpose).
A request for a review must be made to us in writing within 28 days of the Liability Notice being received. Any such request may be accompanied by representations in connection with the review that explain why it is believed the calculation was wrong.
A senior officer of the council who had no part in making the original calculation will review the calculation within 14 days and inform the appellant of the decision and the reasons for it. If an error is found in the calculation a revised Liability Notice will be issued.
NB Any request for a review of the chargeable amount must be submitted, and a decision made before development commences.
2. Appeal of Chargeable Amount
If a liable person(s) is aggrieved by the decision we have made following a review of the chargeable amount, the liable person(s) may appeal to the Valuation Office Agency.
An appeal may also be made to the Valuation Office Agency if we have failed to provide a response to a request for a review within the 14-day limit.
An appeal to the Valuation Office Agency must be made within 60 days of the Liability Notice being received.
NB It is important to note that a request for an appeal of the chargeable amount cannot be made after development commences. Any appeal will lapse if development is commenced prior to the Valuation Office Agency issuing their decision.
3. Residential Annex and Self-Build Exemption Appeals
An appeal can be made directly to the Valuation Office Agency if a liable person(s) considers that we have incorrectly determined that an annex is not wholly within the curtilage of the main dwelling. Such an appeal must be made within 28 days of our decision on the claim for exemption. An appeal cannot be made if development has commenced.
An appeal can be made directly to the Valuation Office Agency if a liable person(s) considers that we have incorrectly determined the value of the exemption allowed for self-build housing. Such an appeal must be made within 28 days of our decision on the claim for exemption. An appeal cannot be made if development has commenced.
4. Other Appeals
There are several other circumstances where appeals can be made in the CIL process:
- If an owner of a material interest in land disagrees with how we have apportioned liability to those who are liable to pay the charge, then that person may appeal. The appeal must be made within 28 days. This appeal must be made to the Valuation Office Agency
- A relevant person can appeal any of the surcharges that we may impose if procedures and payment deadlines aren't followed. It can be appealed on the basis that it was calculated incorrectly, that a liability notice was not served or if the breach simply did not occur. The appeal must be made within 28 days. This appeal must be made to the Planning Inspectorate
- A liable person can appeal a deemed commencement date if it is considered that the date has been determined incorrectly. An appeal must be made within 28 days. This appeal must be made to the Planning Inspectorate
- A relevant person can appeal against a stop notice. They can do so if a warning notice was not issued or the development has not yet commenced. An appeal must be made within 60 days. This appeal must be made to the Planning Inspectorate