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The Community Infrastructure Levy Regulations 2010

Type Statutory-Instrument

Publication 2010-03-23

Last updated 2026-03-25

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(7) The value of A must be calculated by applying the following formula—

$$GR−KR−(GR×E)¯G$where— G = the gross internal area of the chargeable development; GR = the gross internal area of the part of the chargeable development chargeable at rate R; KR = the aggregate of the gross internal areas of the following—retained parts of in-use buildings, andfor other relevant buildings, retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development; E = the aggregate of the following—the gross internal areas of parts of in-use buildings that are to be demolished before completion of the chargeable development, andfor the second and subsequent phases of a phased planning permission, the value Ex (as determined under paragraph (8)), unless Ex is negative,provided that no part of any building may be taken into account under both of paragraphs (i) and (ii) above.$

(8) The value Ex must be calculated by applying the following formula—

$$EP−(GP−KPR)$where— EP = the value of E for the previously commenced phase of the planning permission; GP = the value of G for the previously commenced phase of the planning permission; and KPR = the total of the values of KR for the previously commenced phase of the planning permission.$

(9) Where a collecting authority does not have sufficient information, or information of sufficient quality, to enable it to establish that a relevant building is an in-use building, it may deem it not to be an in-use building.

(10) Where a collecting authority does not have sufficient information, or information of sufficient quality, to enable it to establish—

(a) whether part of a building falls within a description in the definitions of KR and E in paragraph (7); or

(b) the gross internal area of any part of a building falling within such a description,

it may deem the gross internal area of the part in question to be zero.

(11) In this regulation—

“building” does not include—a building into which people do not normally go,a building into which people go only intermittently for the purpose of maintaining or inspecting machinery, ora building for which planning permission was granted for a limited period;

“in-use building” means a building which—is a relevant building, andcontains a part that has been in lawful use for a continuous period of at least six months within the period of three years ending on the day planning permission first permits the chargeable development;

“new build” means that part of the chargeable development which will comprise new buildings and enlargements to existing buildings;

“relevant building” means a building which is situated on the relevant land on the day planning permission first permits the chargeable development;

“relevant charging schedules” means the charging schedules which are in effect—at the time planning permission first permits the chargeable development, andin the area in which the chargeable development will be situated;

“retained part” means part of a building which will be—on the relevant land on completion of the chargeable development (excluding new build),part of the chargeable development on completion, andchargeable at rate R.

PART 6 — EXEMPTIONS AND RELIEF

Interpretation of Part 6

41

(1) In this Part—

“apportionment assessment” means an assessment (carried out in accordance with regulation 34) of how liability to pay CIL in respect of the chargeable development should be apportioned between each material interest in the relevant land;

“by local advertisement” means by publication on at least one occasion in a local newspaper circulating in the whole of the area of the charging authority;

“charitable institution” means—a charity,a trust of which all the beneficiaries are charities, ora unit trust scheme in which all the unit holders are charities,and for the purposes of this definition “charity” means any person or trust established for charitable purposes only;

“charitable purpose” has the same meaning as in section 2 of the Charities Act 2006²³;

“local housing authority” has the same meaning as in section 1 of the Housing Act 1985²⁴;

“material disposal” means—a transfer of a legal estate, orthe grant of a lease for a term of more than seven years from the date of the grant; and

(2) For the purposes of this Part a person is eligible for charitable relief if that person is exempt from liability to pay CIL under regulation 43 or is eligible for relief from liability to pay CIL under regulation 44 ....

Exemption for minor development

42

(1) Liability to CIL does not arise in respect of a ... development if, on completion of that development, the gross internal area of new build on the relevant land will be less than 100 square metres.

(2) But paragraph (1) does not apply where the ... development will comprise one or more dwellings.

(3) In paragraph (1) “new build” means that part of the ... development which will comprise new buildings and enlargements to existing buildings.

Exemption for charities

43

(1) An owner (C) of a material interest in the relevant land is exempt from liability to pay CIL in respect of a chargeable development if—

(a) C is a charitable institution; and

(b) the chargeable development will be used wholly or mainly for charitable purposes (whether of C or of C and other charitable institutions).

(2) But paragraph (1) does not apply where—

(a) that part of the chargeable development to be used for charitable purposes will not be occupied by or under the control of a charitable institution; or

(b) the material interest is owned by C jointly with a person who is not a charitable institution; ...

(3) For the purposes of paragraph (1) use of a chargeable development for charitable purposes includes leaving it unoccupied.

Discretionary charitable relief: investment activities

44

(1) An owner (C) of a material interest in the relevant land is eligible for relief from liability to pay CIL in respect of a chargeable development if—

(a) discretionary charitable relief is available in the area in which the chargeable development will be situated;

(b) C is a charitable institution; and

(c) the whole or the greater part of the chargeable development will be held by C or by C and other charitable institutions as an investment from which the profits will be applied for charitable purposes (whether of C or of C and other charitable institutions).

(2) Paragraph (1) is subject to the following provisions of this regulation.

(3) Relief may not be granted under paragraph (1) if—

(a) C intends to occupy that part of the chargeable development mentioned in paragraph (1)(c) and use it for ineligible trading activities; or

(b) the material interest is owned by C jointly with a person who is not a charitable institution.

(4) In paragraph (3)(a) “ineligible trading activities” means trading activities other than the sale of goods donated to C where the proceeds of sale of the goods (after any deduction of expenses) are applied to the charitable purposes of C.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other discretionary charitable relief

45

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Discretionary charitable relief: notification requirements

46

(1) A charging authority which wishes to make discretionary charitable relief available in its area must—

(a) issue a document which—

(i) gives notice that discretionary charitable relief is available in its area and whether relief is available under regulation 44 ...,

(ii) states the date on which the collecting authority will begin accepting claims for relief, and

(iii) includes a policy statement setting out the circumstances in which discretionary charitable relief will be granted in its area;

(b) publish the document on its website;

(i) at its principal office, and

(ii) at such other places within its area as it considers appropriate; and

(d) send a copy of the document to the collecting authority (if it is not the charging authority).

(2) Where a charging authority wishes to revise its policy on the granting of discretionary charitable relief in its area it must—

(a) issue a document which—

(i) gives notice of the revised policy and whether relief is available under regulation 44 ...,

(ii) states the date from which the revised policy applies, and

(iii) includes a revision of the policy statement mentioned in paragraph (1)(a)(iii);

(b) publish the document on its website;

(i) at its principal office, and

(ii) at the places at which the document mentioned in paragraph (1) was made available for inspection under paragraph (1)(c)(ii), or, if the charging authority considers that any such places are no longer appropriate, such other places within its area as it considers appropriate; and

(d) send a copy of the document to the collecting authority (if it is not the charging authority).

(3) A charging authority which no longer wishes discretionary charitable relief to be available in its area must—

(a) issue a statement giving notice to that effect and stating the last day on which the collecting authority will accept claims for relief;

(b) publish the statement on its website;

(c) make the statement available for inspection at the places at which the document mentioned in paragraph (1) was made available for inspection; and

(d) send a copy of the statement to the collecting authority (if it is not the charging authority).

(4) The day mentioned in paragraph (3)(a) must be no earlier than the end of the period of 14 days beginning with the date on which the statement mentioned in that paragraph is published on the charging authority’s website.

Charitable relief: procedure

47

(1) A person who wishes to benefit from charitable relief must submit a claim for charitable relief to the collecting authority.

(2) A claim for charitable relief must—

(a) subject to paragraph (3A), be received by the collecting authority before the commencement of the chargeable development to which it relates;

(b) be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect);

(d) where there is more than one material interest in the relevant land, be accompanied by an apportionment assessment.

(3) Subject to paragraph (3A), a claim for charitable relief will lapse where the chargeable development to which it relates is commenced before the collecting authority has notified the claimant of its decision on the claim.

(3A) Paragraphs (2)(a) and (3) do not apply where charitable relief has been granted in relation to a chargeable development and the development changes after the commencement of that development.

(4) Where a claim is accompanied by an apportionment assessment the collecting authority may either—

(a) accept the claimant’s assessment; or

(b) substitute its own assessment.

(5) As soon as practicable after receiving a valid claim, the collecting authority must notify the claimant in writing of—

(a) its decision on the claim and the reasons for the decision; and

(b) where relief is granted, the amount of relief granted,

and provide an explanation of the requirements of regulation 67(1).

(6) A claim for charitable relief is valid if it complies with the requirements of paragraph (2).

(7) A person who is granted charitable relief ceases to eligible for that relief if a commencement notice is not submitted to the collecting authority ... before the day the chargeable development is commenced.

(8) Paragraph (9) applies where a charging authority issues a statement (in accordance with regulation 46(3)(a)) giving notice that discretionary charitable relief will no longer be available in its area.

(9) Any claim for discretionary charitable relief received by the collecting authority on or before the day mentioned in regulation 46(3)(a)) in respect of a chargeable development situated in the charging authority’s area must be considered by the collecting authority.

Withdrawal of charitable relief

48

(1) This regulation applies if charitable relief is granted and one of the following (“the disqualifying event”) occurs before the end of the clawback period—

(a) the owner of a relevant interest ceases to be eligible for charitable relief;

(b) the whole of a relevant interest is transferred to a person who is not eligible for charitable relief; or

(c) a relevant interest which is a lease is terminated before the end of its term and the owner of the reversion is not eligible for charitable relief.

(2) The charitable relief granted in respect of the relevant interest is withdrawn and the relevant person is liable to pay an amount of CIL equal to the withdrawn relief.

(3) The relevant person must notify the collecting authority in writing of the disqualifying event before the end of the period of 14 days beginning with the day on which the disqualifying event occurs.

(4) In this regulation—

“relevant interest” means an interest in land in respect of which charitable relief was granted; and

“relevant person” means the owner of the relevant interest immediately before the disqualifying event occurs.

49

(1) A chargeable development which comprises or is to comprise qualifying dwellings or qualifying communal development (in whole or in part) is eligible for relief from liability to CIL.

(2) For the purposes of this regulation a qualifying dwelling is a dwelling which satisfies at least one of the following six conditions.

(3) Condition 1 is that the dwelling is let by a local housing authority on one of the following—

(a) a demoted tenancy or a prohibited conduct standard contract;

(b) an introductory tenancy or an introductory standard contract;

(d) an arrangement that would be a secure tenancy but for paragraph 4ZA or 12 of Schedule 1 to the Housing Act 1985.

(4) Condition 2 is that all of the following criteria are met—

(a) the dwelling is occupied in accordance with shared ownership arrangements within the meaning of section 70(4) of the Housing and Regeneration Act 2008;

(b) the percentage of the value of the dwelling paid as a premium on the day on which a lease is granted under the shared ownership arrangement does not exceed 75 per cent of the market value (where the market value at any time is the price which the dwelling might reasonably be expected to fetch if sold at that time on the open market);

(c) on the day on which a lease is granted under the shared ownership arrangements, the annual rent payable is not more than three per cent of the value of the unsold interest; and

(d) in any given year the annual rent payable does not increase by more than the percentage increase in the retail prices index for the year to September immediately preceding the anniversary of the day on which the lease was granted plus 0.5 per cent.

(5) Condition 3 is that, in England—

(a) the dwelling is let by a private registered provider of social housing on one of the following—

(i) an assured tenancy (including an assured shorthold tenancy);

(ii) an assured agricultural occupancy;

(iii) an arrangement that would be an assured tenancy or an assured agricultural occupancy but for paragraph 12(1)(h) or 12ZA of Schedule 1 to the Housing Act 1988;

(iv) a demoted tenancy; and

(b) one of the criteria described in paragraph (6) is met.

(6) The criteria are—

(a) the rent is—

(i) subject to the national rent regime, and

(ii) regulated under a standard controlling rents set by the Regulator of Social Housing under section 194 of the Housing and Regeneration Act 2008;

(b) the rent is—

(i) not subject to the national rent regime;

(ii) not regulated under a standard controlling rents set by the Regulator of Social Housing under section 194 of the Housing and Regeneration Act 2008; and

(iii) no more than 80 per cent of market rent;

(i) not subject to the national rent regime; and

(ii) regulated under a standard controlling rents set by the Regulator of Social Housing under section 194 of the Housing and Regeneration Act 2008 which requires the initial rent to be no more than 80 per cent of the market rent of the property (including service charges).

(7) Condition 4 is that, in Wales—

(a) the dwelling is let by a registered social landlord (within the meaning of Part 1 of the Housing Act 1996) on one of the following—

(i) a secure contract, a standard contract or an introductory standard contract;

(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) a prohibited conduct standard contract, and

(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the rent is no more than 80 per cent of market rent.

(7A) Condition 5 is that—

(a) the dwelling is let by a person who is not a local housing authority, a private registered provider of social housing or a registered social landlord (within the meaning of Part 1 of the Housing Act 1996) on one of the following—

(i) an assured tenancy (including an assured shorthold tenancy) , a secure contract, a standard contract or a prohibited conduct standard contract;

(ii) an assured agricultural occupancy;

(iii) an arrangement that would be an assured tenancy or an assured agricultural occupancy but for paragraph 12(1)(h) of Schedule 1 to the Housing Act 1988; and

(b) the following criteria are both met—

(i) the dwelling is let to a person whose needs are not adequately served by the commercial housing market; and

(ii) the rent is no more than 80 per cent of market rent (including service charges); and

(c) a planning obligation under section 106 TCPA 1990 designed to ensure compliance with both criteria at sub-paragraph (b) has been entered into in respect of the planning permission which permits the chargeable development.

(7B) Condition six is that, in England, the following criteria are met—

(a) the first sale of the dwelling is for no more than 70 per cent of its market value (where the market value at any time is the price which the dwelling might reasonably be expected to fetch if sold at that time on the open market); and

(b) a planning obligation has been entered into prior to the first sale of the dwelling designed to ensure that any subsequent sale of the dwelling is for no more than 70 per cent of its market value.

(8) Any claim for relief under this regulation relating to qualifying communal development must be made either—

(a) at the same time as the claim for relief in respect of the qualifying dwellings to which the qualifying communal development in question relates; or

(b) where the qualifying dwellings referred to in sub-paragraph (a) are granted permission through a phased planning permission, in relation to any phase of that permission.

(9) Relief under this regulation, or regulation 49A, is referred to in these Regulations as social housing relief.

(10) Social housing relief is given by deducting the qualifying amount from what would otherwise be the amount of liability to CIL that would arise in respect of the chargeable development.

(11) In this regulation—

“assured agricultural occupancy”, “assured shorthold tenancy” and “assured tenancy” have the same meanings as in Part 1 of the Housing Act 1988;

“demoted tenancy” means a tenancy to which section 20B of the Housing Act 1988 or section 143A of the Housing Act 1996 applies;

“introductory standard contract” has the meaning given by the Renting Homes (Wales) Act 2016 (see section 16 of that Act);

“introductory tenancy” has the same meaning as in Chapter 1 of Part 5 of the Housing Act 1996;

“market rent” means the rent which the lease might reasonably be expected to fetch at that time on the open market;

“national rent regime” means the rent policy set out in the Social Rent Guidance within the Rent Standard Guidance as published by the Regulator of Social Housing in January 2015.

“prohibited conduct standard contract” has the meaning given by the Renting Homes (Wales) Act 2016 (see section 116 of that Act);

“secure contract” has the meaning given by the Renting Homes (Wales) Act 2016 (see section 8 of that Act);

“secure tenancy” has the same meaning as in Part 4 of the Housing Act 1985; and

“standard contract” has the meaning given by the Renting Homes (Wales) Act 2016 (see section 8 of that Act), but does not include—an introductory standard contract,a prohibited conduct standard contract, ora supported standard contract;

“supported standard contract” has the meaning given by the Renting Homes (Wales) Act 2016 (see section 143 of that Act);

“unsold interest” means the freehold interest or the leasehold interest owned by the person providing the dwelling.

50

(1) The amount of social housing relief for which a chargeable development is eligible (“the qualifying amount”) must be calculated in accordance with this regulation.

(2) The qualifying amount is an amount equal to the aggregate of the qualifying amounts at each of the relevant rates.

(3) The relevant rates are the rates, taken from the relevant charging schedules, at which, but for social housing relief, CIL would be chargeable in respect of the parts of the chargeable development which will comprise—

(a) qualifying dwellings; or

(b) qualifying communal development.

(4) The qualifying amount at a given relevant rate (R) must be calculated by applying the following formula—

$$R×A×Ip¯Ic$where— A = the deemed net area chargeable at rate R; Ip = the index figure for the year in which planning permission was granted; and Ic = the index figure for the year in which the charging schedule containing rate R took effect.$

(5) Paragraph (6) of regulation 40 applies to determine the index figure for a given year.

(6) Paragraphs (7) to (10) of regulation 40 apply for the purpose of calculating A with the following modifications—

(a) for GR, substitute QR, and

(b) for KR, substitute KQR

where—

QR = the gross internal areas of the part of the chargeable development which will comprise the qualifying dwellings or qualifying communal development, and in respect of which, but for social housing relief, CIL would be chargeable at rate R; and

KQR = the aggregate of the gross internal areas of the following—

(i) relevant retained parts of in-use buildings; and

(ii) for other relevant buildings, relevant retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development.

(7) Where—

(a) social housing relief has been granted in relation to a development; and

(b) planning permission is granted under section 73 of TCPA 1990 in respect of that development; and

(c) the amount of social housing relief calculated in accordance with this regulation that the development is eligible for has not changed as a result of the planning permission referred to in sub-paragraph (b),

anything done in relation to an application for social housing relief made under regulation 51 (social housing relief: procedure) in relation to the development referred to in sub-paragraph (a) is to be treated as if it was done in relation to development that the planning permission referred to in sub-paragraph (b) relates to.

(8) In this regulation—

(a) a reference to part of a chargeable development which will comprise qualifying dwellings includes a reference to part of a chargeable development which comprises qualifying dwellings;

(b) “relevant retained part” means part of a building which will be—

(i) on the relevant land on completion of the chargeable development (excluding new build),

(ii) part of the chargeable development on completion, and

(iii) chargeable at rate R but for social housing relief;

(c) “building”, “in-use building”, “new build”, “relevant building” and “relevant charging schedules” have the same meaning as in regulation 40.

51

(1) A person wishing to benefit from social housing relief must submit a claim in accordance with this regulation.

(2) The claimant must—

(a) assume liability to pay CIL in respect of the chargeable development for which relief is claimed; and

(b) be an owner of the relevant land.

(3) The claim must—

(a) be submitted to the collecting authority in writing on a form published by the Secretary of State (or a form to substantially the same effect);

(b) subject to paragraph (4A), be received by the collecting authority before commencement of the chargeable development;

(d) be accompanied by—

(i) a relief assessment, and

(ii) evidence that the chargeable development qualifies for social housing relief (by reference to the conditions mentioned in regulation 49 , the criteria mentioned in regulation 49A(2) or regulation 49C).

(4) Subject to paragraph (4A), a claim for social housing relief will lapse where the chargeable development to which the claim relates is commenced before the collecting authority has notified the claimant of its decision on the claim.

(4A) Paragraphs (3)(b) and (4) do not apply where the provision of qualifying dwellings or qualifying communal development in respect of a chargeable development changes after the commencement of that development.

(5) As soon as practicable after receiving a valid claim for social housing relief, the collecting authority must notify the claimant in writing of—

(a) its decision on the claim and the reasons for the decision; and

(b) if relief is granted, the qualifying amount,

and provide an explanation of the requirements of regulation 67(1).

(6) If social housing relief is granted in respect of the chargeable development the claimant is deemed to benefit from an amount of relief equal to the qualifying amount.

(7) A chargeable development ceases to be eligible for social housing relief if, before that chargeable development is commenced—

(a) a commencement notice is not submitted to the collecting authority;

(b) the claimant’s assumption of liability is withdrawn or otherwise ceases to have effect; or

(8) In this regulation “relief assessment” means an assessment of the extent to which the chargeable development is eligible for social housing relief which—

(a) identifies the qualifying dwellings and the gross internal area of those dwellings; ...

(aa) identifies the qualifying communal development (if any) and the gross internal area of that development; and

(b) includes a calculation of the qualifying amount.

(9) Paragraph (10) applies where a charging authority issues a statement (in accordance with regulation 49B(3)(a)) giving notice that discretionary social housing relief will no longer be available in its area.

(10) Any claim for discretionary social housing relief received by the collecting authority on or before the day mentioned in regulation 49B(3)(a) in respect of a chargeable development situated in the charging authority’s area must be considered by the collecting authority.

52

(1) This regulation applies where—

(a) social housing relief has been granted in respect of a chargeable development;

(b) an owner (O) of the relevant land makes a material disposal of land on which qualifying dwellings or qualifying communal development will be situated to another person (P1); and

(c) the disposal is made before those qualifying dwellings are made available for occupation or that qualifying communal development is made available for use.

(2) P1 is deemed to benefit from an amount of social housing relief equal to the qualifying amount for the qualifying dwellings or qualifying communal development which will be situated on the land O disposed of to P1.

(3) The qualifying amount mentioned in paragraph (2) must be calculated in accordance with regulation 50, and for the purposes of that calculation—

(a) the value of QR is the gross internal area of the part of the chargeable development—

(i) which will comprise qualifying dwellings or qualifying communal development and be situated on the land O disposed of to P1, and

(ii) in respect of which, but for social housing relief, CIL would be chargeable at rate R; and

(b) the value of E is the value of E as calculated at the time social housing relief was granted in respect of the chargeable development.

(4) The person (P2) who, before O disposed of the land, benefited from social housing relief in respect of the part of the chargeable development situated on that land is deemed to benefit from an amount of relief equal to the residual amount.

(5) The residual amount is the difference between the amount of social housing relief from which P2 benefited before O disposed of the land and the amount from which P1 is deemed to benefit calculated in accordance with paragraph (2).

(6) O must notify the collecting authority in writing of the disposal as soon as practicable after it occurs.

(7) The notification must—

(a) state the gross internal area of the qualifying dwellings or qualifying communal development which will be situated on the land which has been disposed of;

(b) be accompanied by a map or plan which identifies the location of those dwellings or development (as the case may be); and

(8) O must send a copy of the notification to P1 and (if P2 is not O) P2.

(9) On receiving the notification the collecting authority must send an acknowledgment of receipt to O, P1 and (if P2 is not O) P2.

53

(1) This regulation applies whenever a disqualifying event occurs before the end of the clawback period in respect of a chargeable development for which social housing relief has been granted.

(2) A disqualifying event is any change in relation to a qualifying dwelling or qualifying communal development such that it ceases to be a qualifying dwelling or qualifying communal development.

(3) The material disposal of a qualifying dwelling or qualifying communal development does not cause it to cease being a qualifying dwelling or qualifying communal development if—

(a) the proceeds of sale are spent on a qualifying dwelling or qualifying communal development ;

(b) the proceeds of sale are transferred to the Secretary of State, the Welsh Ministers, a local housing authority , the Greater London Authority or the Homes and Communities Agency;

(d) the disposal is made to the Regulator of Social Housing under section 167 or 253 of the Housing and Regeneration Act 2008; ...

(da) the disposal is a first sale of a dwelling in respect of which social housing relief has been granted under regulation 49 on the basis that the dwelling satisfies condition six in that regulation, and the first sale meets the criteria set out in paragraph (7B) of that regulation; or

(e) discretionary social housing relief has been granted in relation to the dwelling or qualifying communal development, and the dwelling or development (as the case may be) is disposed of in accordance with regulation 49A(2).

(4) The relevant person is liable to pay an amount of CIL (“the withdrawn amount”) equal to the difference between the qualifying amount immediately before the disqualifying event and the qualifying amount immediately after the disqualifying event.

(4A) Where—

(a) the relevant person is liable to pay the withdrawn amount; and

(b) the dwelling in respect of which the relevant person is benefitting from social housing relief was (immediately before it ceased to be a qualifying dwelling) a qualifying dwelling which satisfied condition 5 of regulation 49,

for the purposes of regulation 87 (late payment interest), payment of the withdrawn amount is to be treated as being due on commencement of the chargeable development.

(5) The qualifying amounts mentioned in paragraph (4) must be calculated in accordance with regulation 50 and paragraph 6 of Schedule 1, and for the purposes of that calculation the value of E is the value of E as calculated at the time social housing relief was granted in respect of the chargeable development.

(6) The relevant person must notify the collecting authority in writing of a disqualifying event before the end of the period of 14 days beginning with the day on which it occurs.

(7) The notification must—

(a) state the gross internal area of the dwelling which has ceased to be a qualifying dwelling (if any); ...

(aa) state the gross internal area of the development which has ceased to be qualifying communal development (if any); and

(b) be accompanied by a map or plan which identifies the location of the dwelling mentioned in sub-paragraph (a) or the development mentioned in sub-paragraph (aa).

(8) As soon as practicable after receiving notice of the disqualifying event, the collecting authority must notify the relevant person in writing of the withdrawn amount.

(9) The notification must be accompanied by an explanation of how the withdrawn amount was calculated.

(10) In this regulation “relevant person” means the person benefiting from social housing relief in respect of the dwelling which has ceased to be a qualifying dwelling , or the development which has ceased to be qualifying communal development.

54

(1) A collecting authority may serve an information notice on—

(a) a person claiming social housing relief;

(b) a person who has made a material disposal of land in accordance with regulation 52; or

(2) The information notice may require the person to give such information, documents or materials as are specified in the notice, and which are in the person’s possession or control, which the collecting authority considers relevant to assist it in—

(a) determining the extent to which a chargeable development is eligible for social housing relief; and

(b) calculating the qualifying amount in respect of the chargeable development.

(3) An information notice must inform the person on whom it is served of the possible consequences of a failure to comply with the notice²⁵.

(4) A requirement of the information notice is complied with by giving the required information to the collecting authority in writing or sending the required documents or materials to the collecting authority (as the case may be) before the end of the period of 14 days beginning with the day on which the notice is served.

(5) A reference in this regulation to a chargeable development includes a reference to part of a chargeable development.

Discretionary relief for exceptional circumstances

55

(1) A charging authority may grant relief (“relief for exceptional circumstances”) from liability to pay CIL in respect of a chargeable development (D) if—

(a) it appears to the charging authority that there are exceptional circumstances which justify doing so; and

(b) the charging authority considers it expedient to do so.

(2) Paragraph (1) is subject to the following provisions of this regulation.

(3) A charging authority may only grant relief for exceptional circumstances if—

(a) it has made relief for exceptional circumstances available in its area;

(b) a planning obligation under section 106 of TCPA 1990²⁶ has been entered into in respect of the planning permission which permits D; and

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) considers that to require payment of the CIL charged by it in respect of D would have an unacceptable impact on the economic viability of D, ...

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The Mayor may not grant relief for exceptional circumstances in respect of a chargeable development unless a claim for that relief is referred to the Mayor by a London borough council or MDC in accordance with regulation 58(3).

Exceptional circumstances: notification requirements

56

(1) A charging authority which wishes to make relief for exceptional circumstances available in its area must—

(a) issue a statement which—

(i) gives notice that relief for exceptional circumstances is available in its area, and

(ii) states the date on which the charging authority will begin accepting claims for relief for exceptional circumstances;

(b) publish the statement on its website;

(i) at its principal office, and

(ii) at such other places within its area as it considers appropriate; and

(d) send a copy of the statement to the collecting authority (if it is not the charging authority).

(2) A charging authority which no longer wishes relief for exceptional circumstances to be available in its area must—

(a) issue a statement giving notice to that effect and stating the last day on which it will accept claims for relief for exceptional circumstances;

(b) publish the statement on its website;

(i) at its principal office, and

(ii) at the places at which the document mentioned in paragraph (1) was made available for inspection under paragraph (1)(c)(ii), or, if the charging authority considers that any such places are no longer appropriate, such other places within its area as it considers appropriate; and

(d) send a copy of the statement to the collecting authority (if it is not the charging authority).

(3) The day mentioned in paragraph (2)(a) must be no earlier than the end of the period of 14 days beginning with the day on which the statement mentioned in that paragraph is published on the charging authority’s website.

Exceptional circumstances: procedure

57

(1) Relief for exceptional circumstances must be claimed in accordance with this regulation.

(2) This regulation is subject to regulation 58 in the case of a chargeable development situated in the area of a London borough council or MDC.

(3) The person claiming relief (“the claimant”) must be an owner of a material interest in the relevant land.

(4) A claim for relief must—

(a) be submitted to the charging authority in writing on a form published by the Secretary of State (or a form to substantially the same effect);

(b) be received by the charging authority before commencement of the chargeable development;

(d) be accompanied by—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) an assessment carried out by an independent person of the economic viability of the chargeable development,

(iii) an explanation of why, in the opinion of the claimant, payment of the chargeable amount would have an unacceptable impact on the economic viability of that development,

(iv) where there is more than one material interest in the relevant land, an apportionment assessment, and

(v) a declaration that the claimant has complied with paragraph (6).

(5) For the purposes of paragraph (4)(d) an independent person is a person who—

(a) is appointed by the claimant with the agreement of the charging authority; and

(b) has appropriate qualifications and experience.

(6) The claimant must—

(a) send a copy of the completed claim form to the owners of the other material interests in the relevant land (if any);

(b) notify those owners that the particulars referred to in paragraph 4(d) are available on request; and

(7) As soon as practicable after receiving a claim for relief, the charging authority must notify the claimant in writing of its decision on the claim and (where relief is granted) the amount of relief granted and provide an explanation of the requirements of regulation 67(1).

(8) Where relief is granted the charging authority must send a copy of the decision to—

(a) the collecting authority (if it is not the charging authority); and

(b) the person by whom the planning obligation mentioned in regulation 55(3)(b) is enforceable (if that person is not the collecting authority or the charging authority).

(9) A claim for relief for exceptional circumstances will lapse where the chargeable development to which it relates is commenced before the charging authority has notified the claimant of its decision on the claim.

(10) A chargeable development ceases to be eligible for relief for exceptional circumstances if there is a disqualifying event.

(11) A disqualifying event occurs if—

(a) before the chargeable development is commenced—

(i) charitable or social housing relief or an exemption for self-build housing or residential annexes or extensions is granted in respect of the chargeable development, or

(ii) an owner of a material interest in the relevant land makes a material disposal of that interest; or

(b) at the end of the period of 12 months beginning with the day on which the charging authority issues its decision on the claim, the chargeable development has not been commenced.

(12) Where a disqualifying event occurs an owner of a material interest in the relevant land must—

(a) notify the charging authority in writing of the disqualifying event before the end of the period of 14 days beginning with the day on which it occurs; and

(b) send a copy of the notification to the owners of the other material interests in the relevant land (if any).

(13) On receipt of the notification the charging authority must send a copy to—

(a) the collecting authority (if it is not the charging authority); and

(b) the person by whom the planning obligation mentioned in regulation 55(3)(b) is enforceable (if that person is not the collecting authority or the charging authority).

(14) Paragraph (15) applies where a charging authority issues a statement (in accordance with regulation 56(2)(a)) giving notice that relief for exceptional circumstances will no longer be available in its area.

(15) Any claim for relief for exceptional circumstances received by the charging authority on or before the day mentioned in regulation 56(2)(a) must be considered by the charging authority.

Exceptional circumstances: procedure in London

58

(1) Regulation 57 applies to a claim for relief for exceptional circumstances in respect of a chargeable development situated in the area of a London borough council or MDC (“the local charging authority”) subject to the following modifications.

(2) A claim for relief for exceptional circumstances must be submitted to the local charging authority.

(3) As soon as practicable after receiving a claim for relief, the local charging authority must refer the claim to the Mayor if the Mayor has made relief for exceptional circumstances available in the Mayor’s area, and the local charging authority either—

(a) has not made relief for exceptional circumstances available in its area, or

(b) considers that, despite the amount of relief that it proposes to grant in respect of the chargeable development, to require payment of any remaining CIL charged by it or any CIL charged by the Mayor (or both) would still have an unacceptable impact on the economic viability of the chargeable development.

(4) A local charging authority refers a claim to the Mayor by—

(a) sending to the Mayor a copy of the claim form and the particulars mentioned in regulation 57(4)(d); and

(b) where the local charging authority proposes to grant relief, informing the Mayor in writing of the amount of that relief.

(5) If a claim is referred to the Mayor in accordance with paragraph (3) the Mayor must, as soon as practicable after receiving the referral—

(a) decide whether to grant relief on the amount of CIL chargeable by the Mayor in respect of the chargeable development; and

(b) notify the local charging authority in writing of the Mayor’s decision and the amount of relief (if any) granted.

(6) As soon as practicable after receiving the Mayor’s decision, the local charging authority must notify the claimant in writing of the decision on the claim and the amount of any relief granted (including, where relevant, any separate decisions and amounts in respect of relief granted by the local charging authority and the Mayor) and provide an explanation of the requirements of regulation 67(1).

(7) Where relief is granted the local charging authority must send a copy of the decision to—

(a) the Mayor;

(b) the collecting authority (if it is not the borough);

(c) the person by whom the planning obligation mentioned in regulation 55(3)(b) is enforceable (if that person is not the collecting authority or the charging authority).

(8) Notification of a disqualifying event must be submitted to the local charging authority, and the local charging authority must send a copy of that notification to—

(a) the collecting authority (if it is not the local charging authority); and

(b) the person by whom the planning obligation mentioned in regulation 55(3)(b) is enforceable (if that person is not the collecting authority or the charging authority).

PART 7 — APPLICATION OF CIL

Application to infrastructure

59

(1) A charging authority must apply CIL to funding the provision, improvement, replacement, operation or maintenance of infrastructure to support the development of its area.

(2) CIL applied by the Mayor to funding infrastructure must be applied to funding the provision, improvement, replacement, operation or maintenance of roads or other transport facilities, including, in particular, funding for the purposes of, or in connection with, scheduled works within the meaning of Schedule 1 to the Crossrail Act 2008²⁷.

(3) A charging authority may apply CIL to funding the provision, improvement, replacement, operation or maintenance of infrastructure outside its area where to do so would support the development of its area.

(4) For the purposes of this regulation, any reference to applying CIL includes a reference to causing it to be applied, and includes passing CIL to another person for that person to apply to funding the provision, improvement, replacement, operation or maintenance of infrastructure.

(5) This regulation is subject to regulations 59A, 59E, 59F, 60 and 61.

Reimbursement of expenditure incurred and repayment of loans

60

(1) A charging authority may apply CIL to reimburse expenditure already incurred on infrastructure.

(2) Where a charging authority, other than the Mayor, has borrowed money for the purposes of funding infrastructure, it may apply CIL to repay that money, and any interest, if the conditions set out in paragraphs (4) and (5) are both met.

(3) Subject to paragraph (7A), Where the Greater London Authority or a functional body has borrowed money for the purposes of funding infrastructure consisting of roads or other transport facilities, the Mayor may apply CIL to repay that money, and any interest, if the conditions set out in paragraphs (4) and (5) are both met.

(4) Condition 1 is that the charging authority has collected CIL, or CIL has been collected on its behalf, for at least one full financial year before the date on which CIL is to be applied to repay the money.

(5) Condition 2 is that the total amount to be applied in any one financial year does not exceed the relevant percentage of CIL collected by or on behalf of the charging authority in the preceding financial year.

(6) For the purposes of paragraph (5), the relevant percentage is such percentage as the Secretary of State may direct or, in the absence of a direction, zero per cent.

(7) A direction under paragraph (6)—

(a) must be made in respect of authorities generally;

(b) must be in writing;

(c) may be substituted or revoked at any time, any substitution or revocation being made by a further direction in writing.

(7A) Until 31st March 2043, where the Greater London Authority or Transport for London has borrowed money for the purposes of, or in connection with, the provision of the scheduled works within the meaning of Schedule 1 to the Crossrail Act 2008, the Mayor may apply CIL to repay that money and any interest.

(8) In this regulation “functional body” means—

(a) Transport for London ...

(b) ....

Administrative expenses

61

(1) A charging authority may apply CIL to administrative expenses incurred by it in connection with CIL.

(2) A collecting authority which collects CIL on behalf of a charging authority may apply that CIL to administrative expenses incurred by it in connection with that collection.

(3) In relation to a charging authority which collects CIL charged by it—

(a) in years one to three, the total amount of CIL that may be applied to administrative expenses incurred during those three years, and any expenses incurred before the charging schedule was published, shall not exceed five per cent of CIL collected over the period of years one to three;

(b) in year four, and each subsequent year, the total amount of CIL that may be applied to administrative expenses incurred during that year shall not exceed five per cent of CIL collected in that year.

(4) In relation to a collecting authority which collects CIL on behalf of a charging authority—

(a) in years one to three the total amount of CIL that may be applied to administrative expenses incurred in connection with that collection during those three years, and any expenses incurred before the charging schedule was published, shall not exceed four per cent of CIL collected on behalf of the charging authority over the period of years one to three;

(b) in year four, and each subsequent year, the total amount of CIL that may be applied to administrative expenses incurred in connection with that collection during that year shall not exceed four per cent of CIL collected on behalf of the charging authority in that year.

(5) In relation to a charging authority which does not collect CIL charged by it—

(a) in years one to three the total amount of CIL that may be applied to administrative expenses incurred during those three years, and any expenses incurred before the charging schedule was published, shall not exceed the relevant percentage of CIL collected over the period of years one to three;

(b) in year four, and each subsequent year, the total amount of CIL that may be applied to administrative expenses incurred during that year shall not exceed the relevant percentage of CIL collected in that year.

(6) In paragraph (5) the relevant percentage is five per cent less any CIL which is applied by the collecting authority pursuant to paragraph (4).

(7) For the purposes of this regulation reference to CIL collected in a year includes the value of acquired land acquired by virtue of a land payment made in that year.

(7A) For the purposes of this regulation reference to CIL collected in a year includes the value of infrastructure provided, or to be provided, by virtue of an infrastructure payment accepted in that year.

(8) In this regulation—

(a) year one begins on the date on which the charging authority’s first charging schedule takes effect²⁸ and ends at the end of the first subsequent full financial year;

(b) years two to four are the consecutive financial years that follow; and

(c) in relation to a collecting authority, the reference to a charging authority in this paragraph is a reference to the charging authority on behalf of whom CIL is collected.

Reporting

62

(1) A charging authority must prepare a report for any financial year (“the reported year”) in which—

(a) it collects CIL, or CIL is collected on its behalf; or

(b) an amount of CIL collected by it or by another person on its behalf (whether in the reported year or any other) has not been spent.

(2) Nothing in paragraph (1) requires an authority to prepare a report about CIL which it collects on behalf of another charging authority.

(3) For the purposes of paragraph (1), CIL collected by a charging authority includes land payments made in respect of CIL charged by that authority, and CIL collected by way of a land payment has not been spent if at the end of the reported year—

(a) development (within the meaning in TCPA 1990) consistent with a relevant purpose has not commenced on the acquired land; or

(b) the acquired land (in whole or in part) has been used or disposed of for a purpose other than a relevant purpose; and the amount deemed to be CIL by virtue of regulation 73(9) has not been spent.

(3A) For the purposes of paragraph (1), CIL collected by a charging authority includes infrastructure payments made in respect of CIL charged by that authority, and CIL collected by way of an infrastructure payment has not been spent if at the end of the reported year the infrastructure to be provided has not been provided.

(4) The report must include—

(a) the total CIL receipts for the reported year;

(b) the total CIL expenditure for the reported year;

(c) summary details of CIL expenditure during the reported year (other than in relation to CIL to which regulation 59E or 59F applied) including—

(i) the items of infrastructure to which CIL (including land payments) has been applied,

(ii) the amount of CIL expenditure on each item,

(iii) the amount of CIL applied to repay money borrowed, including any interest, with details of the infrastructure items which that money was used to provide (wholly or in part),

(iv) the amount of CIL applied to administrative expenses pursuant to regulation 61, and that amount expressed as a percentage of CIL collected in that year in accordance with that regulation; ...

(ca) the amount of CIL passed to—

(i) any local council under regulation 59A or 59B; and

(ii) any person under regulation 59(4);

(cb) summary details of the receipt and expenditure of CIL to which regulation 59E or 59F applied during the reported year including—

(i) the total CIL receipts that regulations 59E and 59F applied to;

(ii) the items to which the CIL receipts to which regulations 59E and 59F applied have been applied; and

(iii) the amount of expenditure on each item;

(cc) summary details of any notices served in accordance with regulation 59E, including—

(i) the total value of CIL receipts requested from each local council; and

(ii) any funds not yet recovered from each local council at the end of the reported year.

(d) the total amount of —

(i) CIL receipts for the reported year retained at the end of the reported year other than those to which regulation 59E or 59F applied;

(ii) CIL receipts from previous years retained at the end of the reported year other than those to which regulation 59E or 59F applied;

(iii) CIL receipts for the reported year to which regulation 59E or 59F applied retained at the end of the reported year; and

(iv) CIL receipts from previous years to which regulation 59E or 59F applied retained at the end of the reported year.

(e) in relation to any infrastructure payments accepted by the charging authority—

(i) the items of infrastructure to which the infrastructure payments relate,

(ii) the amount of CIL to which each item of infrastructure relates,

(5) The charging authority must publish the report on its website no later than 31st December following the end of the reported year.

(6) For the purposes of this regulation—

(a) the value of acquired land is the value stated in the agreement made with the charging authority in respect of that land in accordance with regulation 73(6)(d);

(b) the value of a part of acquired land must be determined by applying the formula in regulation 73(10) as if references to N were references to the area of the part of the acquired land whose value is being determined.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Infrastructure: amendment to section 216 of the Planning Act 2008

63

(1) Section 216(2) of PA 2008 (application) is amended as follows.

(2) At the end of paragraph (e) insert “ and”.

(3) At the end of paragraph (f) for “, and” substitute “.”.

(4) Omit paragraph (g).

PART 8 — ADMINISTRATION

Notice of chargeable development

64

(1) This regulation applies where planning permission is granted for development by way of a general consent.

(1A) Paragraph (2) does not apply to a development—

(a) to which regulation 42 applies; ...

(aa) in relation to which no CIL is payable because an exemption for residential extensions was granted; or

(b) in relation to which the chargeable amount, calculated under regulation 40, is zero.

(2) Before any development authorised by a general consent is commenced, a notice of chargeable development must be submitted to the collecting authority in respect of that development.

(3) The notice must—

(a) be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect); and

(b) include the particulars specified or referred to in the form.

(4) The notice must be accompanied by a plan which identifies —

(a) the land to which the notice relates;

(b) any building that is relevant for the purpose of calculating E or KR under regulation 40 and Schedule 1;

(d) the development which is the subject of the notice.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) A person who submits a notice of chargeable development must notify the collecting authority in writing of any changes to the information provided in that notice before the chargeable development is commenced.

(8) A collecting authority may request a person who has submitted a notice of chargeable development to provide it with such further information, documents or materials which the collecting authority considers relevant to assist it in calculating the chargeable amount.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liability notice

65

(1) The collecting authority must issue a liability notice as soon as practicable after the day on which a planning permission first permits development.

(2) A liability notice must—

(a) be issued on a form published by the Secretary of State (or a form to substantially the same effect);

(b) include a description of the chargeable development;

(d) state the chargeable amount;

(da) where the chargeable amount may be paid by way of instalments, include a copy of the charging authority’s current instalment policy (if any);

(e) state the amount of any exemption for residential annexes or extensions, charitable relief or relief for exceptional circumstances granted in respect of the chargeable development;

(f) where social housing relief or an exemption for self-build housing has been granted in respect of the chargeable development, state—

(i) the particulars of each person benefiting from the relief or exemption, and

(ii) for each of those persons, the amount of relief or exemption from which the person benefits; and

(g) contain the other information specified in the form.

(3) The collecting authority must serve the liability notice on—

(a) the relevant person;

(b) if a person has assumed liability to pay CIL in respect of the chargeable development, that person; and

(4) The collecting authority must issue a revised liability notice in respect of a chargeable development if—

(a) the chargeable amount or any of the particulars mentioned in paragraph 2(e) or (f) change (whether on appeal or otherwise); or

(b) the charging authority issue a new instalment policy which changes the instalment arrangements which relate to the chargeable development.

(5) A collecting authority may at any time issue a revised liability notice in respect of a chargeable development.

(6) A liability notice issued in accordance with paragraph (4) or (5) must be served in accordance with paragraph (3).

(7) A collecting authority may withdraw a liability notice issued by it by giving notice to that effect in writing to the persons on whom it was served.

(8) Where a collecting authority issues a liability notice any earlier liability notice issued by it in respect of the same chargeable development ceases to have effect.

(9) A liability notice issued in respect of a chargeable development ceases to have effect if liability to CIL would no longer arise in respect of that chargeable development.

(10) Subject to paragraph (11), a liability notice issued in respect of a chargeable development ceases to have effect once all outstanding amounts due in respect of that chargeable development have been paid to the collecting authority.

(11) A liability notice issued in respect of a chargeable development ceases to have effect at the end of the clawback period if—

(a) charitable or social housing relief , or an exemption for residential annexes or self-build housing, has been granted in respect of that chargeable development; and

(b) no disqualifying event occurs before the end of the clawback period (or, if a disqualifying event under regulation 54D(2)(b) has occurred and the collecting authority may take no further action in relation to that event).

(12) In this regulation “relevant person” means—

(a) in the case of a general consent, the person who has submitted a notice of chargeable development;

(b) in the case of phased planning permission granted subject to a condition requiring that further approval is obtained before commencing development, the person who has applied for that approval;

Local land charges

66

(1) The chargeable amount payable in respect of a chargeable development is a local land charge.

(2) Subject to paragraph (3), the chargeable amount ceases to be a local land charge once all outstanding amounts of CIL due in respect of the chargeable development have been paid to the collecting authority.

(3) The chargeable amount ceases to be a local land charge at the end of the clawback period if—

(a) charitable or social housing relief , or an exemption for residential annexes or self-building housing, is granted in respect of the chargeable development; and

(b) no disqualifying event occurs before the end of the clawback period (or, if a disqualifying event under regulation 54D(2)(b) has occurred and the collecting authority may take no further action in relation to that event).

(4) The chargeable amount ceases to be a local land charge if liability to CIL would no longer arise in respect of the chargeable development.

(5) For the purposes of the Local Land Charges Act 1975²⁹, the collecting authority is the originating authority as respects a local land charge created in accordance with this regulation.

Commencement notice

67

(1) Where planning permission is granted for a chargeable development, a commencement notice must be submitted to the collecting authority no later than the day before the day on which the chargeable development is to be commenced.

(1A) This regulation does not apply to a development—

(a) to which regulation 42 applies; ...

(aa) in relation to which no CIL is payable because an exemption for residential extensions was granted; or

(b) in relation to which the chargeable amount, calculated under regulation 40, is zero.

(2) A commencement notice must—

(a) be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect);

(b) identify the liability notice issued in respect of the chargeable development;

(d) include the other particulars specified or referred to in the form.

(3) A person submitting a commencement notice must serve a copy of it on each person known to that person as an owner of the relevant land.

(4) On receiving a valid commencement notice the collecting authority must send an acknowledgment of its receipt to the person who submitted it.

(5) Where charitable or social housing relief has been granted in respect of the chargeable development, the acknowledgement must state the date on which the clawback period ends (on the assumption that the chargeable development is commenced on the intended commencement date).

(6) Subject to paragraphs (6A) and (6B), where a collecting authority receives a valid commencement notice any earlier commencement notice received by it in respect of the same chargeable development ceases to have effect.

(6A) Paragraph (6B) applies where—

(a) a commencement notice (A) has ceased to have effect under paragraph (6); and

(b) the person who submitted A wishes to implement the planning permission to which A related.

(6B) Where this paragraph applies—

(a) notice must be given in writing to the collecting authority that A is to have effect again before commencing the development to which A relates; and

(b) when the collecting authority receive this notice, A is to have effect and any other commencement notices previously received by the collecting authority in respect of the chargeable development cease to have effect.

(7) A person who has submitted a commencement notice may withdraw it at any time before the commencement of the chargeable development to which it relates by giving notice in writing to the collecting authority.

(8) A commencement notice is valid if it complies with the requirements of paragraph (2).

Deemed commencement of chargeable development

68

A collecting authority must determine the day on which a chargeable development was commenced (“the deemed commencement date”) if it—

(a) has not received a commencement notice in respect of the chargeable development but has reason to believe it has been commenced; or

(b) has received a commencement notice in respect of the chargeable development but has reason to believe that it was commenced earlier than the intended commencement date.

Demand notice

69

(1) The collecting authority must serve a demand notice on each person liable to pay an amount of CIL in respect of a chargeable development.

(2) A demand notice must—

(a) be issued on a form published by the Secretary of State (or a form to substantially the same effect);

(b) state the date on which it was issued;

(d) state the intended commencement date or, where the collecting authority has determined a deemed commencement date, the deemed commencement date;

(e) state the amount payable by the person on whom the notice is served (including any surcharges imposed in respect of or interest applied to the amount) and the day on which payment of the amount is due;

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