Community Infrastructure Levy (CIL)
Process and forms
This step-by-step guide shows you how to comply with CIL requirements at different stages in regards to your CIL payable development. This also applies to development which is either under General Consent or eligible for exemption/relief.
- Stage 1: Provide additional information for CIL as part of your planning application
- Stage 2: Tell us who will be responsible for paying the CIL after permission is granted
- Stage 3: You will receive a Liability Notice from us
- Stage 4: If you want to claim relief or exemption
- Stage 5: Inform us of Commencement
- Stage 6: You will receive a Demand Notice to pay the levy
- Stage 7: Completion (specifically for self-builders who have successfully obtained CIL exemption)
View the standard CIL process flow chart (para.120 of CIL PPG).
All forms can be downloaded directly from the Planning Portal.
Stage 1: Provide additional information for CIL as part of your planning application
The CIL process begins when a planning application is submitted. You need to submit Form 1: CIL Additional Information, which enables the council to estimate the levy liability based on the details of new development’s floorspace and any existing floorspace to be retained or demolished that are eligible to be offset against the new floorspace calculation.
Guidance on how to complete this form is available on the Planning Portal.
Note:
1) Any changes to details supplied on the original form (for example change of floor areas or proposal descriptions etc) need to be submitted before the development is commenced.
2) Development under ‘General Consent’ (I.e. permitted development) is CIL liable. In this case, you're responsible to notify the council, using Form 5: Notice of Chargeable Development before commencement starts. The only exemption to this is when the new build floorspace is less than 100 sqm and does not comprise a dwelling.
Stage 2: Tell us who will be responsible for paying the CIL after permission is granted
After permission is granted, you need to submit Form 2: Assumption of Liability Notice to the council to notify who is responsible for paying the levy.
Note:
1) If you wish to withdraw (prior to commencement) or transfer CIL liability (for example if you sell the site after commencement but before final payment due), you need to complete and submit either the following forms to the council:
Stage 3: You will receive a Liability Notice from us
Once liability has been assumed with the assumption of liability notice received, the council will issue a Liability Notice to all relevant parties and the landowner (if two are different). If any changes occur after the Liability Notice is issued, a revised notice will be sent out to supersede the previous one, after related details have been verified.
Stage 4: If you want to claim relief or exemption
The Regulations provide for exemption from CIL in the following circumstances:
- social housing developments (Form 10: Charitable/and or Social Housing Relief Claim)
- charitable developments provided by a charity for charitable purposes (Form 10: Charitable/and or Social Housing Relief Form)
- self-build developments (Form 7: Self Build Exemption Form Part 1)
- self-build residential extensions (Form 9: Residential Extension Exemption Claim Form)
- self-build residential annexes (Form 8: Residential Annex Exemption Claim Form)
Note:
- The relief claim form and required evidence must be submitted to the council before development is commenced. Any submission after the commencement of development results in the claim being void.
- If any relief is granted, you will receive a revised Liability Notice from the Council to supersede the previous one. A relief claim decision notice will be issued alongside.
- For self-builders (whole dwelling) who have successfully obtained exemption, Part 2: claim form must be submitted after the development is completed. Please refer to Stage 7: Completion for further details.
- If the development ceases to be used for charitable purposes or eligible affordable housing within a period of 7 years from the date of commencement of the development, any relief granted is repayable to the council. Social housing relief will also lapse if the assumption of liability is withdrawn or transferred.
- For annexes and self-build housing, there is a clawback period of 3 years following completion if a disqualifying event occurs:
For annexes:
- 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:
- any change to the housing that means it cannot meet the definition of self-build housing (for example 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
6) There are no disqualifying events once exemption is granted for a householder residential extension.
Stage 5: Inform us of Commencement
You are required by the regulations to submit a Form 6: Commencement Notice (if you are the liable party) to the council at least one day before the development starts.
Note:
- All CIL developments, including those granted relief and exemption, are required to notify the Council of commencement using a Form 6: Commencement Notice, or will face a surcharge of £2,500 or 20% of the chargeable amount whichever the lower amount.
- Under (Reg 7 and section 56(4) of the Town and Country Planning Act 1990), starting work or commencement means any material operation that is carried out on the relevant land, including:
- erecting a building
- demolishing a building
- digging a trench
- laying underground pipes or mains
- any operation to construct a road or any change in the use of land that is classed as material development.
Stage 6: You will receive a Demand Notice to pay the levy
Upon the receipt of the Commencement Notice, the council will issue a Demand Notice which details who is liable, for how much, any late interests or surcharges, and also specifies the dates on which the payments/instalments are due, in line with Regulations Part 8 Section 70 and the council’s Instalment Policy under CIL Regulation 70(4).
Stage 7: Completion
This section is specifically for self-builders who have successfully obtained exemption for the development. Within 6 months of completion (for example final/compliance certificate date), the liable person must submit a Form 7: Self Build Exemption Claim Form - Part 2 with the following 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, for example a utility bill, electoral roll or bank statement)
You will also need to provide one of the following:
- an approved HMRC claim for a VAT refund for DIY housebuilders
- a self-build warranty
- an approved self-build mortgage
Note: Failure to submit the appropriate form and evidence within 6 months of the completion of the development will result in the withdrawal of the exemption and payment in full of the liable amount.
Page last updated: 30 August 2024