Community Infrastructure Levy (CIL): appeals and enforcement

Appeals

The CIL Regulations (as amended) 2010 provide that in certain circumstances an appeal can be made against the levy and enforcement system.
 

When an appeal can be made

An appeal can be made where the applicant can demonstrate that the council incorrectly:

• calculated the amount of CIL (Regulation 113 and 114)
• apportioned liability between landowners  (Regulation 115)
• determined charitable relief (Regulation 116)
• determined the residential annexe exemption (Regulation 116A)
• determined the value of a self-build exemption (Regulation 116B)
• applied surcharges (Regulation 117)
• deemed the development to have commenced when it did not (Regulation 118)
• issued a stop notice for non-payment (Regulation 119)

There are no other grounds for appeal under the CIL regulations.
 

The appeals process

Below we have explained the process which must be followed for each of the appeal grounds, as set out in the regulations.
 

Calculation of the chargeable amount (R114)

Prior to an appeal, the applicant must first ask the council for a formal review to be undertaken in accordance with the procedures set out in Regulation 113.

Following the outcome of this review, should the applicant still have grounds to believe that the Council has incorrectly calculated their CIL liability, an appeal can be made to the Valuations Office Agency ('VOA'). VOA can only accept an appeal where the applicant has first asked the council for a review under Regulation 113. An appeal to VOA can only be made on the grounds that the chargeable amount has been calculated incorrectly.

Time restrictions which apply:

• development must not have commenced
• the first review to the council must be made within 28 days of the date of the Liability Notice
• the appeal to VOA must be made within 60 days of the date when the original Liability Notice was issued
• an appeal to VOA cannot be made until at least 14 days after the collecting authority has been asked for a review
   

Apportionment of liability (R115)

An appeal can be made directly to VOA.

The appeal to VOA can only be made by the owner of a material interest (defined in Regulation 4(2)), in the relevant land (defined in Regulation 2). An appeal to VOA can only be made against an apportionment of the liability made under Regulation 34.

Time restrictions which apply:

• within 28 days of the date when the demand notice, stating the amount payable by the appellant, was issued
   

Charitable Relief (R116)

An appeal can be made directly to VOA. The appeal to VOA can only be made by an interested person (defined in Regulation 112(2)(b)).

An appeal can be made to VOA only if it is considered that the council has incorrectly determined the value of the interest in land used in an apportionment assessment.

Time restrictions which apply:

• development must not have commenced
• within 28 days of the council's decision on the claim for Charitable Relief
   

Residential Annexe Exemption (R116A)

An appeal can be made directly to VOA. The appeal can only be made by the person who was granted the exemption.

An appeal can only be made if it is considered that the council has incorrectly determined that the annexe is not wholly within the grounds of the dwelling.

Time restrictions which apply:

• development must not have commenced
• within 28 days of the council's decision on the claim for an exemption
   

Self-Build Exemption (Regulation 116B)

An appeal can be made directly to VOA. The appeal can only be made by the person who was granted the exemption for self-build housing, on the grounds that the council has incorrectly determined the value of the exemption allowed.

Time restrictions which apply:

• development must not have commenced
• within 28 days of the council's decision on the claim for an exemption
   

Surcharges (R117)

An appeal against surcharges must be made to the Planning Inspectorate. The appeal can be made by a person who is aggrieved at a decision of the council to impose a surcharge.

Time restrictions which apply:

• within 28 days of the surcharge being imposed
   

Commencement of development (R118)

An appeal can be made to the Planning Inspectorate. The appeal can be made by a person on whom a demand notice is served, on the grounds that the date of commencement has been wrongly determined.

Time restrictions which apply:

• within 28 days of the date the demand notice was issued
   

Issuing a stop notice (R119)

An appeal can be made to the Planning Inspectorate. An appeal can be made by a person who is aggrieved at a decision of the council to impose a levy stop notice.

Time restrictions which apply:

• within 60 days of the date when the stop notice takes effect

You can find more information on appeals to the Valuations Office Agency on GOV.UK.

You can find more information on appeals to the Planning Inspectorate on GOV.UK.

Enforcement

The process and format of CIL forms is prescribed by the CIL Regulations (Amended) 2010, and there are surcharges and penalties if these are not strictly followed.

If the CIL process is not followed correctly the following surcharges/interest will be applied:

• failure to assume liability - surcharge of £50 on each person liable to pay CIL for failure to assume liability (Regulation 80)
   
• apportionment of liability - surcharge of £500 for each material interest where liability has to be apportioned (Regulation 81)
   
• failure to submit a notice of chargeable development - surcharge equal to 20 per cent or £2,500 of the chargeable amount, whichever is the lower amount, for failure to submit a Notice of Chargeable Development (Regulation 82)
   
• failure to submit a commencement notice - surcharge equal to 20 per cent or £2,500 of the chargeable amount, whichever is the lower amount, for failure to submit a Commencement Notice (Regulation 83)
   
• disqualifying events - surcharge equal to 20 per cent or £2,500 of the chargeable amount, whichever is the lower amount, for failure to notify of a disqualifying event (Regulation 84)
   
• late payment - surcharge equal to 5 per cent per cent or £200, whichever is the greater amount, on the outstanding liability for late payment after the end of 30 days after the liability is due, further increasing after outstanding after six months and after 12 months under Regulation 85
   
• failure to comply with an information request - surcharge equal to 20 per cent or £1,000 of the relevant amount, whichever is the lower amount, for failure to comply with an Information Notice under Regulation 86
   
• late payment interest - at a rate of 2.5 per cent on the relevant amount above Bank of England Base Rate due from the date payment was due under Regulation 87

If a surcharge is imposed you may have certain rights to appeal under Regulation 117, Regulation 118 and Regulation 119.

Surcharge and enforcement appeals are dealt with by the Planning Inspectorate - you can find further information on appealing enforcement on GOV.UK.