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The CIL Process

Contents

  1. CIL information
  2. Assume liability
  3. CIL liability notice
  4. Exemption or relief
  5. Commencement
  6. Demand notice 
  7. CIL payment 
  8. Land charges 
  9. Disqualifying events 

Stage 1: Planning Application & CIL Additional Questions Form (applicant)

If you are applying for a development that will trigger a CIL liability (involves the creation of floorspace 100sqm or more, the creation of a new dwelling or the conversion of a building no longer in use) then you must complete and submit a CIL Additional Questions Form (external link), alongside all other planning application forms and supporting information.

The information provided on this form will enable us to determine whether CIL is payable and to calculate the chargeable amount. 

All forms are available from the Planning Portal but should be returned to us at the Council.

Demonstrating that buildings are in continuous lawful use

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 date that planning permission for the development is permitted.

It is applicant’s responsibility to provide the evidence to demonstrate the continuous lawful use. Information that could be submitted to demonstrate this can include the combination of the following:

  • Copies of leases
  • Electricity/gas bills for the 6-month period
  • Business rate/council tax bills and payments. Note: The Local Planning Authority does not have access to this information as it is data protected
  • Where an informal arrangement exists redacted bank statements to show rent/rates have been paid
  • Confirmation from a letting agent/solicitor advising of the period of occupancy
  • An affidavit

The council will require further evidence of continuous use if it is not evident from the information supplied and will not consider the existing floor space as deductible floor space unless the applicant demonstrates this.

Permitted Development

From April 2013, permitted development (that which does not require planning permission) may be of a sufficient scale to be liable for CIL. It is then the responsibility of the developer to serve a Notice of Chargeable Development (external link) on the Council prior to development commencing. The CIL charge will then be calculated and applied just as though planning permission had been issued. Please note that the Council may advise if CIL is payable when also dealing with ‘Do I need Planning Permission requests’ and as part of its Planning Enforcement process. 

Important – CIL liability is held as a charge on land. If CIL is not paid you may have difficulty selling your land or property.

Stage 2: Assumption of liability

2a. 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 the 'Assumption of Liability' forms. 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.

The Assumption of Liability form may be submitted with the planning application, or at any time between submission of the planning application and commencement of the development (once it is known who will be assuming liability to pay 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

The assumption of liability can be withdrawn or transferred at any time, prior to commencement, by using the forms below.

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 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 will they need to complete the appropriate form and send it to the Council. The forms are available below.

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 and then wish to transfer liability to another party you should note that the relief will not transfer to the new liable party.  This is to prevent relief being granted on land where the land is then sold for higher profits.  Following transfer, the new liable party will need to apply for relief, providing all the necessary evidence.

2b. 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 CIL Liability Notice.

Stage 3: Issue of a Liability Notice

When you receive planning approval for a CIL liable development, we will then issue you with a CIL Liability Notice as soon as possible following the decision notice.  Where planning permission is granted on appeal, the CIL Liability Notice will be issued as soon as possible following the appeal decision.

The Liability Notice sets out the amount you must pay for CIL for the development.

The CIL Liability Notice will include all relevant gross internal area floorspace contained in the development, including floorspace that may be eligible for relief or exemption. The gross internal area of a building is the area of a building measured to the internal face of the perimeter walls at floor level (over each floor of the development) - in accordance with the Royal Institute of Chartered Surveyors (RICS) Code of Measuring Practice.

A new liability notice will be issued at any point that the liability changes. This may be as a result of changes to the liable persons, effects of relief, appeal decisions, surcharges or the loss of instalments.

Interested parties (i.e. freeholders and leaseholders), where known, will be sent a copy of the liability information.

Once a Liability Notice has been issued, the CIL charge will be registered on the Land Charges Register.

Liability is calculated on the gross internal area (GIA) of the buildings. For a definition of GIA, and for information on how CIL is calculated, see our CIL Charges and calculating CIL page.

Appealing against a Liability Notice

If you consider that the amount has been calculated incorrectly, then you can request that we recalculate it. If, following recalculation, you still consider the amount is incorrect you can appeal to the Valuation Office Agency (VOA) (external link).

Stage 4: Applying for relief and exemption (applicant)

In some cases, developments may be eligible for relief or exemption from CIL. This is not automatically applied by the Council and you must make an application using the relevant forms and by submitting supporting information and/or evidence. 

Exceptional circumstances relief can be considered where a Section 106 agreement is in place. To apply for relief or exemption, you must have assumed liability to pay CIL on the chargeable development and you must apply for relief before development commences. Failure to do so will mean that the Council cannot issue relief or exemption.  Other conditions apply in relation to relief and exemptions.

Use the links the below to access the forms. 

An Assumption of Liability (external link) form will be required with some of the forms listed above.

For further information regarding relief visit the DCLG (external website).

Exceptional Circumstances Relief

Relief from CIL for exceptional circumstances is available. Anyone wishing to claim relief for exceptional circumstances must apply and follow the procedure set down in Regulations 55-57 as amended by Regulation 7(11) of the levy 2014 Regulations.

If you consider that you are exempt from CIL payment, including if you wish to apply for Exceptional Circumstances Relief, you will have to complete and return a Request for Claiming Exemption or Relief prior to the commencement of development.

Exceptional Circumstances Relief Policy 2024 (HTML)

4b. Determining relief and exemption (Council)

We will consider your application for relief or exemption. If relief or exemption is approved, we will issue a revised CIL Liability Notice. If relief is refused, then we will write to let you know. You can appeal our decision through the Valuation Office Agency (VOA) (external link).

Subject to relief being granted, the Council will record the details of the relief on the Land Charges Register. Relief will be subject to clawback for a set period, meaning that if a disqualifying event occurs, then CIL will be payable. For example, if social housing dwellings (having received relief) is sold within 7 years as a market house, then CIL will be due. Or if a residential annex which has received exemption is sold or let separately to the main residential property within 3 years, then CIL will be due.

Use the links to the relief and exemption pages (above) to view further information on disqualifying events.

The Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019

1 September 2019

Important Notices: if you were granted planning permission before 1 September 2019, or have or intend to apply for a relief or an exemption from the levy in respect of a liability notice issued before 1 September 2019, then the changes introduced by the 2019 Regulations will not apply to you and you should refer to the previous version for guidance on the Community Infrastructure Levy. It is particularly important to note that in such cases, failure to submit a commencement notice before starting any works onsite will continue to result in the loss of the relief or exemption. The commencement notice form on the Community Infrastructure Levy forms page.

Stage 5: Commencement Notice (applicant)

At least 1 day before commencement starts, you must submit a CIL Commencement Notice to us. This informs us when the development is going to commence, and forms the basis of the dates that CIL payments will become due.

Failure to submit these forms prior to commencement, or not at all, or providing an incorrect commencement date will result in the Council deeming a commencement date. We can also issue a penalty surcharge.  If you are eligible for instalments, you will also lose the right to pay by instalments.  If you have been issued relief or exemption, you will lose the relief or exemption. 

If no-one assumes liability to pay, then liability will rest with the landowner. Where the Council has to identify who the landowners are, we can impose a penalty surcharge.

If you submit a CIL Commencement Notice, and then want to change the commencement date, then submit a revised CIL Commencement Notice.

Once development commences, liability cannot be withdrawn, although it can be transferred up to the date final payment is due. If you submit a CIL Commencement Notice, and then transfer liability before final payment is due, we will acknowledge receipt and reissue the liability and demand notices to reflect the change in liability.

What is classed as commencement?

Commencement is classed as any material operation that is carried out on the relevant land. This includes the erection of a building, demolition of a building, digging of a trench, laying of underground pipes or mains, any operation to construct a road or any change in the use of land that is classed as material development.

Appeals

You can appeal against a deemed commencement date. This must be made to PINS within 28 days of the date the demand notice was issued.

5b. Acknowledging the CIL Commencement Notice (Council)

The Council will record and acknowledge receipt, in writing, of your commencement notice and issue a Demand Notice and invoice.

Stage 6: Demand Notice

When we have received the CIL Commencement Notice, we will issue a Demand Notice and invoice to the person(s) who have assumed liability to pay CIL. The notice will set out the date that CIL must be paid by. In most cases, you will have at least 90 days to pay from the date of commencement. Where instalments apply, the Demand Notice and the invoice will set out the amount due in each instalment and the date it must be paid by.

A new Instalment Policy came into effect on 1 June 2024. This applies to all relevant development where the Council has received a commencement notice and agreed that the commencement date will be from 1 June 2024. In all other cases, the 2023 Instalment Policy continues to apply.

Where an Assumption of Liability Notice or a CIL Commencement Notice is not received, and work starts, we will withdraw the right to pay by instalments and payment will be due in full and immediately.

If payment is not made by the due date, we will impose penalty surcharges and interest. Payment of CIL is enforceable through the planning process and the courts.

Further details on our Instalments Policy can be found in the Instalments Policy section.

Stage 7: Payment

The levy’s charges become due from the date of commencement of a chargeable development. When planning permission is granted, the Council will issue a liability notice setting out the amount of the levy and the payment procedure. Once a Commencement Notice has been received, or development is deemed commenced, the Council will issue a Demand Notice. This will detail who is liable for payment, confirm the amount payable as well as any reliefs or surcharges and it will also specify the dates that payment is due on.

Enforcement

Unlike section 106 agreements, CIL is not a negotiated process. If a development is liable for CIL, payment is mandatory (unless a request for relief has been submitted to and approved by the Council). There are strong enforcement powers and penalties for failure to pay, including Stop Notices, surcharges, late payment interest and prison terms. Detailed information about the possible consequences of not following the CIL process is contained within the note below.

Important – CIL liability is held as a charge on land. If CIL is not paid you may have difficulty selling your land or property.

Stage 8: Notification to Land Charges

Once we have received the CIL payment, the CIL charge will be removed from the Land Charges Register.

However, if relief has been granted then the CIL charge will remain on the Land Charges Register for 3 or 7 years, depending on whether exemption or relief has been granted, in the event a disqualifying event occurs.  The CIL charge will be removed when the time period lapses.

In the event a permission is not built out, the CIL charge will be removed from the Land Charges Register upon expiry of the planning permission.  

Stage 9: Notification of any disqualifying event

Where relief has been granted, and then a disqualifying event occurs, you must notify the Council, in writing, giving 14 days advance notice. Failure to do so will incur a penalty surcharge.

We will then issue a Liability Notice (stage 3) and a Demand Notice (stage 6) for payment.

If you fail to notify of us of a disqualifying event, we will give the relevant person(s) 28 days notice before taking action.

Last Updated on Tuesday, March 18, 2025

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