Community Infrastructure Levy (CIL) process

Stage 2: Assumption of liability form (applicant) and acknowledgement (council)

Stage 2a: assumption of liability

To benefit from payment windows and instalments, someone must assume liability. Landowners are ultimately liable for the levy, but anyone involved in a development may take on the liability to pay.

If no one assumes liability it will automatically default to the landowner and payment becomes due as soon as development commences.

See Regulation 7 and section 56(4) of the Town and Country Planning Act 1990 for the definition of 'commencement of development'.

Liability to pay the levy can also default to the landowner where we are unable to recover the levy from the party that assumed liability, despite making all reasonable efforts. If we have to identify the owners of the land, or identify the apportionment, a surcharge will be applied.

Where possible please submit the Assumption of Liability form with the planning application.

We strongly recommend you submit the assumption of liability form before submission of the commencement notice as you will be liable for a surcharge if we have to determine who is liable.

The form, however, can be submitted at any time between submission of the planning application and commencement of the development.

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.

Withdrawing or transferring liability

The assumption of liability can be withdrawn or transferred at any time, prior to commencement, by using the forms below.

Once development commences, the assumption of liability can be transferred but cannot be withdrawn.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 they will need to complete the appropriate form and send it to the Council.

If you fail to notify us of a transfer or withdraw of relief, then we will impose a surcharge.

Impact on relief

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.

Stage 2b: acknowledgement of assumption of liability

We will acknowledge in writing the receipt of assumptions, transferals and withdrawals of liability. Upon receipt, we can also issue the liability notice.