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Community Infrastructure Levy advice

Community Infrastructure Levy advice

Planning applications liable to pay Community Infrastructure Levy

  • Development of type where rate has been set in the Charging Schedule
  • Development  creating 1 or more new dwellings - even when floor space is less than 100 square metres
  • Development involving change of use of a building that has been unused for a period of time      
     

Planning applications not liable to pay Community Infrastructure Levy

  • Development less than 100 square metres - unless it is new dwelling when levy is payable
  • Building that people don't usually go in or to, or only visit occasionally for maintenance - such as plant rooms
  • Development with change of use but no additional floor space and former use has been lawful and in continuous use for at least 6 months of the 3 years prior to planning permission
  • Mezzanine floors of less than 200 square metres inserted into an existing building - only liable for levy if part of a wider planning permission
  • Development is a change of use from a single dwelling to 2 or more separate dwellings  
     

Help assessing if an application is liable for the Community Infrastructure Levy

Legal processes required under Community Infrastructure Levy

The steps below give an overview of the legal processes required under the Community Infrastructure Levy. 

Our Community Infrastructure Levy guidance for applicants (PDF document) gives full details.

Email completed forms to  developer.contributions@wokingham.gov.uk.

COVID-19 pandemic lockdown implications for Community Infrastructure Levy

Following the COVID-19 pandemic, the Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020   are now in force.

These updated regulations will remain in force until 31 July 2021, they are aimed at helping small and medium sized developers with an annual turnover of less than £45 million who are experiencing financial difficulties because of the effects of COVID-19. The regulations enable charging authorities to defer payments for a maximum of 6 months, to temporarily disapply late payment interest and to provide discretion to return interest already charged where they consider it appropriate to do so.

The regulations can apply to any payment that fell due after 21 March 2020.  The request should be made in writing no earlier than 14 days before the CIL payment is due.  The council can request further information which should be provided within 14 days of the request. The Council has 40 days within which to grant or refuse the request. The Council may grant a deferral for no more than 6 months from the date the request was received.If the request is granted and the end of the 6 month period falls before 31 July 2021 then a further request may be made for deferral by the developer. If the request is refused the developer has 7 days from date of refusal to make the CIL payment.  There is no right of appeal against a refusal.

The full guidance (currently referred to as draft guidance until updated by government, but is correct for the new legislation) can be found on the Gov.uk website.

Before submitting a request, please read the FAQ below. If you meet the criteria for a deferral, please complete and submit the pro-forma (including the requested documentation) to developer.contributions@wokingham.gov.uk

 

If you submit an application for a new development, extension or change of use as well as standard planning application forms you must complete and submit:


Form 1 provides us with the information to determine if you need to pay a Community Infrastructure Levy charge.

It's in your interest to provide this information so we can complete Community Infrastructure Levy calculations correctly. Particularly if there are existing buildings in use on the site. Any change to details supplied on this form (i.e. change of address, phone number, etc.) needs to be submitted before development starts using the same form.

For more guidance in completing Form 1 visit Form 1 completion guidance on the Planning Portal website.

In limited cases development not needing planning permission may still be liable to the Community Infrastructure Levy. If you intend to carry out development under the General Permitted Development Order 1995 or any other General Consent before you start development you must submit:


Unless the development is less than 100 square metres of additional floor space.

If the Community Infrastructure Levy applies to more than 1 new building a schedule listing the Gross Internal Area floor space of each building should be supplied with the form if not provided as part of the planning application.

If the amount of Community Infrastructure Levy is to be reduced due to demolition of buildings in lawful use or re-use of part of an existing building each building must be listed separately on Q7 of the form and a plan supplied to show the location of the floor space / buildings referred to. 

In certain circumstances it will be possible to pay some or the entire Community Infrastructure Levy amount in the form of land. This is a discretionary policy. We are under no obligation to accept any such payment. Before submission of an application liable parties are encouraged to discuss proposals with us to establish if the principle of ‘payment in kind’ is suitable.

It's important you tell us who is responsible for paying the Community Infrastructure Levy if permission is granted.

It is the owner / developers responsibility to do this via the correct statutory form:


To withdraw or transfer responsibility for liability fill in the appropriate form:


Once liability has been assumed we will issue a Liability Notice to the landowner and any other relevant parties. If there are any changes after the Liability Notice is issued a revised notice will be issued.

If you think the amount of Community Infrastructure Levy payable has been calculated incorrectly you can request a recalculation.

If you still consider the amount to be incorrect, you can appeal against the decision to the Valuation Office Agency.

There are exemptions from Community Infrastructure Levy in the following circumstances:

  • Social housing developments
  • Charitable developments provided by a charity for charitable purposes
  • Self-build developments
  • Self build residential annexes and extensions     

If you think you qualify for affordable housing exemption or charitable relief fill in:


Affordable housing relief can only be claimed after the assumption of liability form has been returned and only by someone who has assumed liability.

To claim an exemption for a new dwelling self-build property fill in:


 Within 6 months of completing the self-build dwelling fill in:


To claim an exemption for self-build relating to a residential annex fill in:

To claim an exemption for self- build relating to an extension fill in:

 

The completed form needs to be submitted before development begins. If development starts before we have determined the amount of relief available, and issued a revised Liability Notice the claim for relief will not be given.

If any relief is granted a revised Liability Notice will be sent out to reflect any changes. This will supersede any previous notice sent.

You must submit form 2 prior to commencing development;


This tells us who is assuming liability to pay the Community Infrastructure Levy charges.

Before starting development you must also send us:


This helps work out when payments will be due.

If these forms are not submitted before development begins penalty surcharges will apply and you can lose the ability to pay in instalments.

To withdraw or transfer responsibility for liability fill in the appropriate form:

Once we have received the Commencement Notice we will send a Demand Notice (Invoice) to the person that has assumed liability for the charge. 

This Notice will contain the due date for the payment of Community Infrastructure Levy and the payable dates if the payment can be made in instalments.

If the payment is not made by the date given on the Demand Notice there will be a penalty surcharge. Payment dates are not flexible and are enforceable through the Courts.

When we've received payment in full the Community Infrastructure Charge will be removed from the Land Charges Register.

Community Infrastructure can be paid in instalments - see below:


We will issue a receipt for each payment received.

The process and forms are prescribed by the Community Infrastructure Levy Regulations 2010.

There are surcharges and penalties if these are not strictly followed. 

Failure to assume liability before starting development can result in surcharges between £50 and £500 per landowner who has an interest in the land. 

Anyone failing to submit a Commencement Notice or comply with an Information Notice can be given a mandatory penalty of 20 percent of the chargeable amount or £2,500, whatever is lower.

Appeals are only possible for the following:

  • Incorrectly calculated amount of Community Infrastructure Levy - before making the appeal developer must first request an internal review by us
  • Incorrectly allocated liability between landowners
  • Incorrectly determined Charitable Relief
  • Incorrectly determined that the development is not wholly within the curtilage of the main dwelling for residential annexes
  • Incorrectly determined value of the exemption for self build schemes
  • Incorrectly applied surcharges
  • Development flagged as starting when it hadn't started
  • Incorrectly issued Stop Notice for non-payment
     

Appeals normally need to be submitted and determined before development starts and within 28 days of our decision. Except for Liability Notices where a review by us must be made within 28 days and the appeal within 60 days.

For further information on CIL appeals, see the appeals against CIL decisions document below.

 

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