Community infrastructure levy (CIL)

Show all parts of this guide

4. The CIL collection process

Further guidance and various forms associated with the payment of CIL are available from these pages and from Planning Portal. We will be pleased to work through each stage of the CIL payment process with you. It is important to observe these stages carefully in order to avoid various penalties.

CIL liabilities of less than £50,000 will be payable in full no later than 60 days after the development commencement date.

We allow payment by instalments where the total CIL liability of a development is £50,000 or more. This facility is only available where someone has assumed liability to pay, and notice of commencement has been given to us before development starts.

Instalment no.

Amount due

Time due

1

£50,000

60 days after the date on which the development commences

2

£150,000, or outstanding liability if less

1 year after the date on which the development commences

3

£200,000, or outstanding liability if less

18 months after the date on which the development commences

4

Outstanding liability

2 years after the date on which the development commences

Failure to comply with the CIL instalment policy [38kb] at any stage will result in the total unpaid balance becoming payable immediately.

  • step 1 - when submitting a planning application you should include the CIL additional information form. This will enable us to determine whether the proposal is liable to pay CIL and calculate the CIL liability. If planning permission is granted the decision notice will indicate if the development is liable to pay CIL.

If you know when submitting the planning application who will be the person or organisation that will pay the CIL liability, you should also submit form 1 - assumption of liability notice with the planning application. In the absence of this, the owner(s) of the land will be liable.

Some development that can be carried out without planning permission is still liable to pay CIL. This includes permitted development rights granted under the General Permitted Development Order 1995. If you intend to carry out development under this or any other general consent you must submit a form 5 - notice of chargeable development to us before you commence this development. This does not apply if the development in question is less than 100 square metres of net additional floorspace. Note that residential extensions built under permitted development rights will normally qualify for the self-build exemption from CIL.

  • step 2 - as soon as is practicable after your planning permission first permits development (following compliance with pre-commencement conditions, if any), the we will issue you with a liability notice. The liability notice will set out how much CIL is payable, including indexation
  • step 3 - Before the commencement of the development, the following forms need to be submitted to us:
    • the person or organisation who intends to pay the CIL liability will need to submit form 1 - assumption of liability notice (if not already done when the original application was submitted as per step 1)
    • if you think your development is eligible for relief or exemption from CIL, you will need to complete form 2 - claiming exemption or relief
    • when development is about to commence, you will need to submit form 6 - commencement notice. This will allow us to collect the CIL payable. Form 6 must be submitted before the chargeable development commences, and is in addition to any notice regarding building regulations. If it is not, you will lose any ability to pay by instalments
  • step 4 - following receipt of a valid form 6, we will issue a demand notice and invoice to the person who has assumed liability to pay CIL. These will set out the precise details of the amount of CIL payable and payment options (including where CIL can be paid in instalments in accordance with our instalment policy)

It is also your responsibility to notify us if there in a change in the party liable to pay CIL which can be done through submitting form 3 - withdrawal of assumption of liability or form 4 - transfer of liability as applicable.