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 along 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. The sooner the form is submitted, the easier and quicker we should be able to process your 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.
The assumption of liability can be withdrawn or transferred at any time, prior to commencement, by using the forms below.
Once development commences, the assumption of liability can be transferred but cannot be withdrawn.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.
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.
The Council will record and acknowledge in writing the receipt of assumptions, transferrals and withdrawals of liability. Upon receipt, we can also issue the Liability Notice.
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