Who will be responsible for paying CIL
Stage 2a - assumption of liability (applicant)
The assumption of liability form (form 1) tells us who'll be responsible for paying the CIL charge on a development.
Landowners are liable for the levy. But anyone involved in a development may take on the liability to pay.
If you know who'll be assuming liability to pay CIL, please submit the assumption of liability form with your planning application. You can submit the form any time before the development begins. But the sooner the form is submitted, the easier and quicker we'll be able to process your CIL.
If you're a joint owner of land or property, you must tell us the portion you own. We'll then divide the CIL proportionally between the landowners.
Liability will automatically default to the landowners;
- where no one has assumed liability
- where we have been unable to recover the levy from the party that assumed liability for the levy, despite making all reasonable effort
If we don't receive form 1 before you start work, we'll apply a surcharge of £50 per person liable to pay CIL. We may also be required to apportion liability between the owners of the land and impose a surcharge of £500 per owner.
To complete the assumption of liability form you'll need to:
- give the site address
- describe the development
- know who is assuming liability
Download the assumption of liability form
You can email the form to us, or send it in the post (our contact details are at the bottom of the page).
Withdrawing or transferring liability
The assumption of liability can be withdrawn or transferred at any time before the development starts.
Once development starts, the assumption of liability can be transferred but can't be withdrawn. You can transfer liability any time up until the date the final payment is due.
If you wish to withdraw or transfer your liability to someone else (for example, because you have sold the site), then you'll need to complete the appropriate form and send it to us. The forms are available below.
If you fail to notify us of a transfer or withdrawal of relief, then we'll impose a surcharge.
Impact on relief
If you choose to transfer liability, any relief you may receive 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, and provide the necessary evidence.
Stage 2b - acknowledgement of assumption of liability (council)
Once we've received your application (for assumptions, transferals and withdrawals of liability) we'll write to confirm. And we'll issue the liability notice.
It is an offence to knowingly or recklessly supply information which is false or misleading to us as a charging authority in accordance with Regulation 110 of the Community Infrastructure Levy Regulations.