The process of determining if a development is liable for CIL is in five stages:
For development that is likely to be CIL liable, in accordance with the Charging Schedule, the CIL Additional Information Requirement Form should be submitted with the planning application. The CIL Planning Application Additional Information Requirement Guidance will help you to complete this form.
In most cases the form will contain sufficient information for the council to calculate the CIL liability. However, further information may be required for large or complex applications.
Once the planning permission has been issued the council will issue you with a Liability Notice which will detail how much CIL is payable. Details of how this is calculated are available in the Charging Schedule.
Prior to the commencement of the CIL liable development Form 1: Assumption of Liability should be submitted. In instances where planning permission is not required including Prior Approval Form 5: Notice of chargeable development should be submitted.
If you consider that the development should be offered relief from paying CIL Form 2: Claiming exemption or relief should be submitted.
Exemptions also exist for:
After Liability has been assumed for the development but before the commencement of the CIL liable development you must submit Form 6: Commencement Notice to the council.
If there are any changes of circumstances regarding the assumption of liability Form 3: Withdrawal of Assumption of Liability or Form 4: Transfer of Assumed Liability will need to be submitted before the final payment of CIL is due.
On the receipt of a valid Form 6: Commencement Notice we will issue a Demand Notice to the person that has assumed liability to pay CIL. Payments are not subject to VAT.
If no-one has assumed liability to pay CIL before the Demand Notice is issued the liability defaults to the owner(s) of the land. The Demand Notice will set out the details of the amount of CIL payable, payment options and due dates.
If the process is not followed correctly surcharges will be imposed.
If you have any questions please contact the Planning Agreements Officer at firstname.lastname@example.org