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Community Infrastructure Levy


CIL Background

The Community Infrastructure Levy (CIL) is a non negotiable financial levy that Councils can charge on new floor space to help deliver infrastructure to support development in their area.

On  25 October Maidstone Borough Council formally approved its Community Infrastructure Levy (CIL) Charging Schedule at Full Council . It will be implemented on planning permissions permitted on and from Monday 1 October 2018.

Approved Charging Schedule

We also approved the Regulation 123 List and our Instalments Policy at the same meeting which will also be implemented on Monday 1 October 2018.

Regulation 123 List Instalments Policy Section 213 3B Report

Supporting Documents

You can find our supporting documents, such as Examination Updates, Examination Documents and Submission Documents here.

Is my Development CIL liable?

What is CIL?

The Community Infrastructure Levy (CIL) is a non negotiable financial levy that Councils can charge on new floor space to help deliver infrastructure to support development in their area. CIL is levied on each square metre of additional floor space.

What are Maidstone’s CIL charges?

Rates are applied depending on the planning use and the location of the development. CIL rates are based on financial viability and have been tested at an independent examination as part of the Charging Schedule setting exercise . These were approved by Full Council in 2017.  The agreed implementation date is 1st October 2018.

Maidstone’s  approved charges from 1st October 2018
Development Type / Location CIL charge per sqm

Residential (Within the Urban Boundary)

£93
Residential (Outside the Urban Boundary) £99
Site H1 (11) Springfield, Royal Engineers Road,
Maidstone
£77
Retirement and extra care housing *1 £45
Retail - wholly or mainly convenience *2 £150
Retail - wholly or mainly comparison (Outside the Town
Centre Boundary) *2
£75
ALL other forms of CIL liable floorspace £0

Note: these will change annually  in line with indexation.  For more information on indexation please see Regulation 6 legislation.

*1 Charges for retirement and extra care housing will apply to relevant, liable  development within Use Class C3 as defined by the Town and Country Planning(Use Classes) Order 1987 (as amended).

Relevant, liable development is:
(a) Retirement housing, which is defined as proposals, within Use Class C3, for groups of dwellings that provide independent, self-contained homes, specifically for older people, usually with some element of communal facilities;
(b) Extra care housing, which is defined as proposals for dwellings that provide independent, self-contained homes, specifically for older people, with access to 24 hour care and support.

Charges for retirement and extra care housing do not apply to proposals for care homes and nursing homes, or any other uses falling within Use Class C2 or C2a as defined by the Town and Country Planning (Use Classes) Order 1987 (as amended).

*2 The application of charges for retail development will have regard to the principal retail use – be that convenience or comparison – to determine the rate to be applied across all liable retail floorspace. The principal retail use is defined  as that which occupies more than 50% of the liable retail floorspace, and is reflected in table as “wholly or mainly”. Charges for comparison retail also vary depending on the location of development: development located outside of the Town Centre Boundary will attract a charge, whilst development within the Town Centre Boundary will not.

Figures 2 and 2a at Appendix A of the charging schedule show the boundaries applicable to comparison retail development.

When will Maidstone start charging CIL?

From Monday 1st October 2018 on all decisions made on and from that date

Which developments are CIL liable in Maidstone? 

Any planning decision, including those made on appeal, determined on or after 1st October 2018 may be liable for CIL. The relevant date is the date that the planning application is determined, not the date that the planning application is submitted.

CIL is liable on:

  • New build residential floor space of more than 100sqm  including retirement and extra care homes, measured by gross internal area (GIA) or;
  • The creation of a new dwelling if less than 100sqm or
  • The conversion of a building to residential that is no longer in lawful use or
  • The creation of more than 100sqm of new build floor space for retail development.

CIL is applicable to all such buildings regardless of the type of planning permission used to grant permission. CIL charges are applicable where planning permission is granted by way of permitted development and when a certificate of lawfulness is issued. Generally, any structure with 3 or more walls and a roof is considered to have ‘internal’ floor space and is therefore chargeable.

A change of use of a building (more than 100sqm) that has not been in its lawful use for more than 6 continuous  months in the previous 3 years from the date that planning permission is first granted  is CIL liable.

A change of use of floor space where a self contained residential unit will be formed is also chargeable if the existing continuous use argument (above) cannot be demonstrated.
New development, including extensions, annexes and self build homes will be liable but may be eligible for exemption.

Is permitted development CIL Liable?

Permitted development (development that does not require planning permission from the local planning authority) may be CIL liable if it is over 100sqm. If you intend to commence development under General Consent you must submit a CIL Form 5 - Notice of Chargeable development to the Council before the development has commenced. The CIL charge will then be calculated and applied as though planning permission had been granted by the Council.  Whilst the development may be CIL liable because of its size, it may also be eligible for an exemption.

Relief and exemptions

The Regulations provide possible exemptions from CIL in the following circumstances:-

  • Social housing
  • Charitable development provided by a charity for charitable purposes
  • Self-build developments
  • Residential annexes and
  • Extensions over 100sqm

These types of development are CIL liable but may be eligible for relief/exemption but this must be applied for and granted by the Council. Under government legislation, failure to gain approval for an exemption prior to commencement will result in no exemption being possible and the full CIL payment becoming payable.  NB The exemption for self build is only applicable to homes built or commissioned by individuals for their own use. Community group self build projects also qualify for the exemption where they meet the required criteria.  The CIL liability will be calculated by Maidstone and recorded in case there is a disqualifying event in the future and the CIL payment becomes payable

Warning: Relief is not automatically available; it must be applied for prior to commencement of development. There are strict processes to follow regarding exemptions and relief. For more information visit the relief and exemption pages on the planning portal.

What is not liable for CIL?

  • Development  which benefits from a zero or nil charge (£0/m2) as set out in a CIL Charging Schedule
  • Applications which are determined and planning approval is given prior to 1 October 2018 are not liable for CIL.
  • Reserved matters applications resulting from an outline planning permission that has been granted before CIL was introduced (1st October 2018) are not liable for CIL.
  • Any development where the gross internal area of the new build is less than 100 square metres. Note: this exemption does not apply to the creation of one or more dwellings.
  • Applications which involve only a change of use, conversion or subdivision of, or creation of mezzanine floors within a building which has been in lawful use for at least six months in the 3 years prior to the development being permitted and does not create any new build floorspace.
  • Any structure which does not have a roof and has less than three walls such as an open balcony and open fire escapes.
  • Any development where the total chargeable amount is less than £50 (this is deemed as zero rated).
  • A building into which people do not normally go, or go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery.
  • Structures which are not a building, such as pylons or wind turbines.
  • Temporary consents and temporary structures  are not CIL liable
Who is liable to pay the levy?

The responsibility to pay the levy rests ultimately with the owner of the land on which the liable development will be situated. Although liability rests with the landowner, the regulations recognise that others involved in a development may wish to pay. To allow this, anyone can come forward and assume liability for the development. However if no one comes forward the default liabilty will fall to the landowner.

Unsure if your development is liable or not?

The Council offers a pre application service which can include advice regarding CIL. We will assess your proposal and give advice on any potential CIL liability.  Please see the Councils pre-application page for more details of how to apply for this service and associated costs.

The CIL Process

The Government has clearly set out the process in the CIL Regulations 2010 as amended  so it is important that this is followed.   The Government has also issued an information document on CIL collection and enforcement (link is external). The process that needs to be followed is summarised below:

1. Applicant informs the Council of proposed development

The Council expects  all planning applications to be submitted with an accompanying Form 0: Additional Information Form. Failure to complete and submit this with the planning application will result in the application not being validated. Forms should be submitted via the planning portal with your application.

The form asks for details of the new floorspace to be created by the development and details of any floorspace to be demolished which can be offset against the new floorspace calculation.  
Applications submitted without a Form 0 will not be validated.

Any changes to details supplied on this form (i.e. change of address, phone number etc.) need to be submitted before the development is commenced, again using the form below on the Planning Portal.

Form 0 – Additional Information

View guidance on completing Form 0 - Additional Information

In some cases, CIL liable proposals can be commenced under Permitted Development.  In this case it will be your responsibility to inform the Council, using Form 5 – Notice of Chargeable Development before commencement begins. Failure to inform the Council could result in enforcement action being taken and the full CIL liability being payable.

Form 5 – Notice of Chargeable Development

2. Council confirms receipt of additional information form / notice of chargeable development and requests further information if required
3. Development management assess the application

During the planning assessment, the floor area may change, in these circumstances  a revised additional information form should be submitted to the Council to reflect these changes and the  revised CIL liability.

4. Applicant informs the Council who will be responsible for paying CIL for an application

Maidstone Council need to know who is liable to pay the Community Infrastructure Levy in order that the liable person/s can be issued with a liability notice by the Council.

CIL is non negotiable and failure to complete this form will result in the liability defaulting to the landowner. To assist the process, the Council have included the Assumption of Liability form on Table 2 of the local validation list.

All planning applications that are CIL liable need to have someone assuming liability for payment. Liable parties are encouraged to submit a signed assumption of liability form as soon as is practicable. If you know when submitting the planning application who will be the person or organisation that will pay the CIL liability, you should submit Form 1 – Assumption of Liability form with the planning application. The assumption of liability form should ideally be sent to the Council as soon as this person has been identified. A request for Form 1 will be sent out immediately after the planning approval is issued, if it has not been received in the planning process.

Form 1 – Assumption of liability

Failure to submit an Assumption of Liability Form may incur a surcharge. If the Council is unable to recover CIL from a party which has assumed liability or no one has assumed liability, the liability will default to the owner(s) of the land or anyone who has a material interest in the land.

If at any time during the process, you wish to withdraw or transfer liability of the charge (i.e. if you sell the site) then you need to complete and submit to the Council either:

Form 3 - Withdrawal of Assumption of Liability Or Form 4 - Transfer of Liability

5. Council issue a liability notice

Once liability has been assumed and as soon is practicable after planning permission is granted, the Council will issue a Liability Notice to all relevant parties as well as the landowner, if the two are different.  If any changes occur after the Liability Notice is issued, a revised notice will be sent out that will supersede the previous notice.

6. Appeal

If you are not satisfied that the liability notice is correct you can apply for a review. This should be made in writing to the Council within 28 days of the issue of the liability notice.)

7. Claiming Relief prior to commencement

The Regulations provide that relief or exemption from CIL may apply in the following circumstances:

  • Social housing developments (Form 2)
  • Charitable developments provided by a charity for charitable purposes (Form 2)
  • Self-build developments (Forms 7 (1) and (2))
  • Residential annexes (Form 8)
  • Residential extensions over 100sqm (Form 9)

Warning: Relief is not automatically available; it must be applied for prior to commencement of development or CIL will be chargeable

Form 2 - Claiming Exemption and Relief

Form 7 - Self Build Exemption Claim Form Part 1 

Form 7 - Self Build Exemption Claim Form Part 2

Form 8 - Self Build Residential Annex exemption Claim Form 

Form 9 - Self Build residential extension exemption claim form

The completed form must be submitted to the Council prior to the commencement of development in order to obtain relief. The Council can not process requests for relief retrospectively.

The Council will provide a written response as to whether the development is exempt/ eligible for relief.

A person who is granted an exemption ceases to be eligible for the exemption if a commencement notice is not submitted prior to the development commencing.

If any relief is granted, where relevant, a revised Liability Notice will be sent out to reflect any changes as a result of the relief. This will supersede any previous notice sent.

Prior to the granting of any form of relief the Council will be required to take State Aid Regulations into consideration as this may affect the relief that is available to the applicant.

Relief can be withdrawn where a disqualifying event occurs.

8. The Council confirm that relief or an exemption has been approved

It is crucial that this approval is given prior to commencement, if you commence development before receiving written  confirmation from the Council  any relief or exemption that may have been granted will be cancelled and the full CIL liability will become payable immediately.

The Council will register the exemption on the local land charges register.

9.Informing the Council of Commencement

The regulations require the submission of a Commencement Notice by the liable party, informing the Council of the intended start date. This must be received by the Council no later than the day before development commences.  If you commence development before submitting the Commencement Notice, any relief or exemption that has been granted will be cancelled and the full CIL liability will become payable immediately. There may also be additional penalties and surcharges.

Form 6 – Commencement Notice

10. Council confirm receipt of Commencement notice and issue a demand notice

Once the Commencement Notice has been received, the Council will issue a Demand Notice. This notice will detail the precise details of CIL;  who is liable and  for how much . It will also specify how to pay and  the dates on which the payments are due, in line with the 2010 Regulations Part 8 Section 70 and the Council’s Instalment policy, whichever is relevant.

11. Applicant pays the CIL amount specified  in the demand notice

Ideally this should be on line. NB always quote the given reference number

12. Payment  received by the Council

The Council will acknowledge in writing when the payment has been received.

13. Payment not received

The process and format of the forms is prescribed by the Community Infrastructure Levy Regulations 2010, and there are surcharges and penalties if these are not strictly followed and ultimately enforcement action.

14. Disqualifying events

The CIL Regulations set out the disqualifying events for each type of relief/exemption. An example of a disqualifying event for self-build/affordable housing relief would be if the dwelling was sold on the open market and no longer used for the purpose for which the relief was granted. For self-build/residential annex relief the clawback period is 3 years, for charitable/social housing relief the clawback period is 7 years.  In instances of a disqualifying event arising the full amount of CIL will become liable to be paid.

15. Monitoring

The CIL regulations require the Council to report on CIL collection and spend. The Council will publish this by 31st December following the relevant financial year end.

Calculating CIL

The CIL formula, indexation, Maidstones charges and exemptions/relief

How is CIL calculated?

The amount of CIL payable will depend  on the size, type and use of the  development site.  This information must be provided as part of the planning application (Form 0 link ), failure to provide this information will mean that the Council will not validate the application. All plans will be checked when submitted.

CIL is calculated using the Gross Internal Area (GIA) of new  floor space  of  development. The floor space is then multiplied by the charge for that use type.  Where there are a number of use types proposed within a development, the floor space will be split accordingly by type and then multiplied by the relevant charges.

What is the definition of Gross Internal Area (GIA)?

Gross Internal Area (GIA) measures the internal area of each floor of the building, including circulation and service space such as corridors and includes areas such as storage rooms, toilets, lifts etc. Generally, any structure with 3 or more walls and a roof is considered to be ‘internal’ floor space and therefore chargeable. Gross Internal Area (GIA) is set out in the Code of Measuring Practice produced by the Royal Institute of Chartered Surveyors (RICS).

CIL formula

The calculation of the CIL chargeable amount is defined by the CIL Regulations:

R x A x IP
IC

Where:
R
= the levy rate as set in the Maidstone Charging Schedule.  
A = the net area of floor space chargeable in square metres after deducting any existing floor space and any demolitions, where appropriate.
IP = the index figure for the year in which planning permission was granted
IC= the index figure for the year in which the charging schedule took effect (2018)

The value of A must be calculated by applying the following formula:

Regulation 40 (calculation of chargeable amount) paragraph (6) of the 2010 regulations has been substituted with -

(6) The value of A in paragraph (5) must be calculated by applying the following formula:

GR – KR – (GR x E)

G

Where:

G = the gross internal area of the chargeable development;
GR = the gross internal area of the part of the development chargeable at rate R;
E = an amount equal to the aggregate of the gross internal areas of all buildings which—
(a) on the day planning permission first permits the chargeable development, are situated on the relevant land and in lawful use; and
(b) are to be demolished before completion of the chargeable development; and

KR = an amount equal to the aggregate of the gross internal area of all buildings (excluding any new build) on completion of the chargeable development which—
(a) on the day planning permission first permits the chargeable development, are situated on the relevant land and in lawful use;
(b) will be part of the chargeable development upon completion; and
(c) will be chargeable at rate R.

What is Index linked?

CIL calculations must include an index rate, as set out in the CIL regulations, in line with the All-in Tender Price Index of construction costs (provided by the BCIS). CIL rates are index linked to track building cost inflation, and reflect changes in the cost of delivering infrastructure. The indexation is calculated to track the change between the rate at the point CIL was introduced, and the rate at the point a planning permission is granted.

Indexation is for the calendar year from 1st January to end of December. Maidstones charging schedule ‘takes effect’ from 1st October 2018 so for the period of October through to the end of December 2018 the CIL levy will be as per the agreed charging schedule. Indexation will be added from 1st January 2019 and each subsequent year in the future, The index may increase or decrease.

What are the charges?

Rates are applied depending on the planning use, and the location of the development. CIL rates are based on financial viability. Types of development that are less viable will have a nil charge.

Maidstone’s approved charges from 1st October 2018

Development Type / Location CIL charge per sqm

Residential (Within the Urban Boundary)

£93
Residential (Outside the Urban Boundary) £99
Site H1 (11) Springfield, Royal Engineers Road,
Maidstone
£77
Retirement and extra care housing *1 £45
Retail - wholly or mainly convenience *2 £150
Retail - wholly or mainly comparison (Outside the Town
Centre Boundary) *2
£75
ALL other forms of CIL liable floorspace £0

Note: These will change annually based in line with indexation

Can existing uses on site be deducted from the calculation?

Yes. The gross internal floor space of any existing buildings on the site that are going to be demolished or reused may be deducted from the calculation of the CIL liability. The charge will be based on the floorspace of the new buildings less the floorspace of the demolished/converted buildings, i.e. the net increase in floorspace. However, these deductions only apply where the demolition or change of use relates to a building which has been in continuous lawful use for at least six months in the last three years, prior to when planning permission first permits the development. The building must also be in situ at the time that the permission first permits the development.

For the avoidance of doubt, the permission first permits the development on the day that planning permission is granted and all pre commencement conditions have been discharged.

Where only a small part of the planning unit to be demolished has been in use for over six months in the last three years prior to the development being permitted, ALL  the floorspace in the building would be deductible from the floorspace of the new buildings.

Applicants must declare on their additional information form submitted with their planning application the amount of floorspace to be demolished and what it was used for during the appropriate period. If this is not declared, the Council will assume that any existing buildings on the site are not eligible and will not deduct it from the CIL calculation.

What is ‘continuous’ lawful use?

In planning, lawful use is strictly defined, and generally means an existing building or use that has planning permission or where it has been in existence for a sufficient period that enforcement action against it cannot be taken. If you have any concerns about whether your property is in lawful use, contact the planning department for advice. It will be for the applicant or their agent to demonstrate lawful use by providing appropriate evidence.

What evidence of lawful use is required?

If the existing / former use was a business, then evidence may include records from business rates, licensing, bank statements etc.  If it was a residential use, then evidence may include council tax records and utility bills. Evidence must show lawful use for the time period required.

Do I need to submit forms if I am entitled to relief or an exemption?

Yes. The Regulations provide exemptions from CIL in the following circumstances:-

  • Social housing developments
  • Charitable development provided by a charity for charitable purposes
  • Self-build developments
  • Residential annexes and
  • Extensions over 100 sqm

These types of development are CIL liable but may be eligible for relief/exemption but this must be applied for and granted by the Council. Under government legislation, failure to gain approval for an exemption prior to commencement will result in no exemption being possible and the full CIL payment becoming payable.  NB The exemption for self build is only applicable to homes built or commissioned by individuals for their own use. Community group self build projects also qualify for the exemption where they meet the required criteria. The CIL liability will be calculated by Maidstone and recorded in case there is a disqualifying event in the future and the CIL payment becomes payable

Are CIL payments subject to VAT?

No

CIL Forms

The process and format of the CIL forms is prescribed by the Community Infrastructure Levy Regulations 2010 and all forms are available on the planning portal. If the CIL process is not strictly followed the Council may add surcharges and penalties.

Form 0 – CIL Additional Information Form

This form must be submitted with the planning application and will be used to identify whether the application is liable to pay CIL. It asks for details of new floor space to be created by the development and details of any floor space to be demolished, which can be offset against the new floor space calculation.

This should be submitted with ALL applications for full planning permission, including householder applications and reserved matters following an outline planning permission, and applications for lawful development certificates. Failure to submit this form will make the application invalid.

Download CIL Additional Information Form


Form 1 - Assumption of Liability Form

It is preferred that this form is submitted with the planning application; however, it is not a validation requirement. Where this form has not been submitted with a planning application, on issue of the decision notice, the applicant will be asked to complete and return the form prior to commencement of development. This form is required to confirm who will be liable to make the CIL payment.  The Council will acknowledge receipt of this form and issue a liability notice. The liability notice will be sent to the person assuming liability for the CIL payment and will set out the amount liable.

Download Assumption of Liability Form


Form 2 – Claiming Exemption or Relief

This form should be submitted if the applicant believes that their development should be exempt from CIL or is eligible to claim relief. It should ideally be submitted to the Council at the same time as Form 1. In order to qualify for relief, the applicant must not commence development prior to the Council making a decision to grant relief. Should development commence prior to the Council making a decision, relief will no longer be possible.

The Council will write to confirm whether relief has been granted. There are specific requirements which must be adhered too (see Box 3) Failure to abide by these will result in a disqualifying event.  An example of a disqualifying event for relief would be if the dwelling/ building was sold on the open market and no longer used for the purpose for which the relief was granted. For charitable/social housing relief the clawback period is 7 years.

Download Claiming Exemption or Relief Form


Form 3 – Withdrawal of Assumption of Liability

This form should be used if, at any stage prior to the commencement of development, the person who has assumed liability wishes to withdraw from this liability.

Download Withdrawal of Assumption of Liability Form


Form 4 – Transfer of Assumed Liability

This form should be used if, at any stage prior to the commencement of development, the person who has assumed liability wishes to transfer this liability to another person, and this second person is agreeable to assuming liability.

Download Transfer of Assumed Liability Form


Form 5 – Notice of Chargeable Development

In some cases, CIL liable proposals can be commenced via ‘General Consent’ (i.e. Permitted Development). In this case it will be the applicant’s responsibility to inform the Council using Form 5 prior to the commencement of development. Failure to submit this form prior to commencement will mean that that an exemption will not be possible and the full amount of CIL will be charged.

Download Notice of Chargeable Development Form


Form 6 – Commencement Notice

This form must be sent by the applicant to the Council at least one day prior to commencement of development on site. The Council will acknowledge receipt of this notice and will then issue a Demand Notice in accordance with the instalments policy.

Download Commencement Notice Form


Form 7 -  Self Build Exemption Claim Form: Part 1

This form should be submitted if the applicant believes that their development should  be eligible to claim relief.  It should ideally be submitted to the Council at the same time as Form 1. The Council will  then assess the exemption claim. In order  to qualify for relief, the applicant must not commence development prior to the Council making a decision to grant relief. Should development commence prior to the Council making a decision, relief will no longer be possible.

The house must be used as the applicants main residence, failure to abide by this will result in a disqualifying event.  An example of a disqualifying event for relief would be if the dwelling/ building was sold on the open market and no longer used for the purpose for which the relief was granted. For self build relief the clawback period is 3 years.

Download Self Build Exemption Claim Form - Part 1


Form 7 - Self Build Exemption Claim Form: Part 2

Where the Council has granted self-build relief (see above Form 7 : Part 1) , the recipient of the relief must complete and submit  form 2, to the Council, together with the evidence detailed in the form, within six months of completing the self-build dwelling.

Download Self Build Exemption Claim Form - Part 2


Form 8 - Self Build Annex

This form should be submitted if the applicant believes that their development should be eligible to claim relief. It should ideally be submitted to the Council at the same time as Form 1.  In order to qualify for relief, the applicant must not commence development prior to the Council making a decision to grant relief. Should development commence prior to the Council making a decision, relief will no longer be possible.

The Council will write to confirm whether relief has been granted. There are specific requirements which must be adhered too (see Box 3).  Failure to abide by these will result in a disqualifying event.  An example of a disqualifying event for relief would be if the dwelling/ building was sold on the open market and no longer used for the purpose for which the relief was granted. For residential annex relief the clawback period is 3 years.

Download Self Build Annex Form


Form 9 - Extension Claim Form

This form should be submitted if the applicant believes that their development should be eligible to claim relief. It should ideally be submitted to the Council at the same time as Form 1.  In order to qualify for relief, the applicant must not commence development prior to the Council making a decision to grant relief. Should development commence prior to the Council making a decision, relief will no longer be possible.

Download Extension Claim Form

Appealing CIL

What can I appeal against?

The Government has set out the process and requirements for making CIL related appeals in the CIL regulations 2010 (as amended ). Appeals can be made where an applicant believes an administrative error has been made, for example in calculating the liability, mistaking the commencement date of development (deemed consent date) , incorrectly applying the apportionment of liability for CIL and against enforcement actions such as surcharges, interest  and stop notices. Further details of the legislation are provided in part 10 of the legislation and as amended in regulation 11 of the legislation.

First stage - Review Request

In the first instance a request for a review should be made in writing to the Council within 28 days of the issue of the liability notice, (or 60 days of the date of the notice if it relates to a stop notice).   No work should be commenced on site prior to this review being carried out, otherwise the appeal will be deemed to have lapsed.

When writing to the Council please state clearly the grounds of your review and email to cil@maidstone.gov.uk marked "Request for CIL Review " or by letter to the Planning Projects and Delivery Manager.

The Council will review the liability notice and appeal grounds, with the review being carried out by an officer who is senior to the person who made the original calculation and who had no involvement in that original calculation.  The collecting authority must notify the person who requested the review within 14 days of the review start date of the decision and the reasons why.

Second stage - Appeal

If the applicant disagrees with this review decision, or does not receive a response from the Council within 14 days, they can appeal to the following bodies within 60 days of the issue of the liability notice. Again, work should not be commenced on site until a decision has been given, otherwise the appeal is deemed to have lapsed.

CIL Appeal forms are available on the Government’s planning portal - there are two different forms, one for  valuation office agency appeals and  one for  planning inspectorate appeals:

  • An appeal is made to the Valuation Office Agency (VOA) against a calculation of the levied chargeable amount in a Liability Notice  or against the apportionment of liability for the levy.
  • An appeal is made to the Planning Inspectorate concerning enforcement actions regarding the levy such as surcharges being levied, stop notices and against decisions by Collecting Authorities to deem that development has commenced. View guidance on appealing a CIL enforcement notice.
What can not be appealed?

Appeals against the rate of a community infrastructure levy cannot be made – the charging schedule, once adopted, is for fixed amounts and cannot be negotiated. View details of the Maidstone adopted charging schedule.

Paying CIL

How to pay your CIL, penalties and surcharges and payment in kind options.

Paying CIL

Once the Council receives a Commencement Notice, it will issue a Demand Notice which will detail the amount of CIL due. It will have a payment reference which you will need to quote when making the payment

Pay by Credit or Debit Card

You can make a card payment using our online planning payment form.

BACS or Electronic Transfer
Lloyds bank PLC
City Office,
Bailey Drive,
Gillingham,
Kent
ME8 0LS

Sort Code: 30-00-02
Account: 00574428

Please include your Payment Reference from your Demand Notice otherwise we will not be able to match this to your account.

Penalties and Surcharges

If you do not follow the CIL process, penalties and surcharges may be added. View our surcharge and interest table for more information.

We will pursue debtors for non-payment in accordance with the CIL Regulations 2010 (as amended)

Installments

The CIL Regulations set a default requiring full payment of the Levy charge within 60 days of the commencement of the chargeable development. Maidstone Council has agreed that this will apply to payments of less than £250,000. For all those greater than £250,000, there will be an option to pay by installments

View Maidstone's approved installments policy.

Please note: This Installment Policy will not be available if development has commenced before the Commencement Notice has been submitted

Late Payment

Late payment of CIL will incur a surcharge and any right to paying by instalment will be lost.

Late payment of CIL will incur a surcharge and any right to paying by instalment will be lost. All remaining CIL liability will then become due in full, to be paid immediately. This is set down in the legislation and the Council has no discretion

CIL Indexation

CIL payments must be index linked from the year that CIL was introduced (2018) to the year that the planning permission is granted. The index we must use is the national All-In Tender Price Index published by the Build Cost Information Service (BCIS) of the Royal Institute of Chartered Surveyors.

Indexation is added for the full calendar year, 1st January to December 31st.  It is added the year after the CIL is implemented. In Maidstone this will mean the charging figures that were agreed in the charging schedule will be without indexation from 1st October 2018 through to end of December 2018.

From 1st Jan 2019 we will use the BCIS figure from 1st November 2017 to reflect the baseline position of when the CIL was implemented in 2018 and the BCIS figure for 1st November 2018 which will be used in all calculations for 2019. The 2017 figure will be the base figure in ALL calculations in all years as this is the indexation in the year in which the schedule came into effect. Indexation is the BCIS figure taken on 1st November in the preceding year.

The year the planning permission was granted indexation figure will change annually as noted above and will apply:   1st January to 31st December.

The Council will publish the BCIS figure annually here by mid December.

Are CIL payments subject to VAT?

No

When is full payment required immediately?

When development has commenced and the Council has not received a Commencement notice, the Council will issue a demand notice which requires full payment immediately.

When development has commenced and no one has assumed liability, full payment will be due immediately and will fall to the landowner if no other person takes responsibility.

Where there is a disqualifying event and the exemption no longer applies, such as a self build house or annex sold within 3 years, full payment of CIL will be due immediately.

Payment in Kind

As stated in the adopted Maidstone  Charging Schedule 4.10 and  in accordance with Regulation 73 of the CIL Regulations, the Council may support the payment of part of a CIL liability in the form of one or more land payments. This will be subject to the following conditions:

  • The Council must be satisfied that the land to be transferred would be appropriate for the provision of necessary infrastructure to support growth in the Borough. It is entirely at the Council's discretion as to whether to accept a land transfer in lieu of CIL.
  • Transfers of land as payment in kind in lieu of CIL will only take place in exceptional circumstances and is in addition to any transfer of land which may be required via section 106 agreements.
  • The chargeable development must not have commenced before a written agreement with the Council to pay part of the CIL amount in land has been made. This agreement must state the value of the land to be transferred.
  • The person transferring the land to the charging authority as payment must have assumed liability to pay CIL and completed the relevant CIL forms.
  • The land to be transferred must be valued by a suitably qualified and experienced independent person as agreed with the Council. The valuation must represent a fair market price for the land on the day that it is valued and reflect the relevant purposes for which the land will be utilised.
  • The land, subject to the transfer, must be free from any interest in land and encumbrance to the land, buildings or structures.
  • The land, subject to the transfer, must be fit for a relevant purpose being the provision of necessary infrastructure to support growth in the Borough.
  • The Council may transfer the land, at no cost, to a third party for the provision of infrastructure.
Overpayment

Where there has been an overpayment of CIL to the Council, the Council will pay this back  as soon as is practicable. The exceptions to this are:

  • Where the overpayment would be less than administrative costs or
  • Where no actual cash was received as the payment was in the form of  land or infrastructure

Paying CIL

What happens if I don’t pay the CIL?

If the CIL is not paid or the process is not followed correctly the Council will take action, in order to recover the debt.

Part 9 of The CIL Regulations 2010 as amended  in regulation 10 sets out the processes and enforcement powers of the Charging Authority, to ensure the smooth collection of the levy. The CIL regulations give the Council the ability to remove the instalment facility and to impose late payment surcharges and interest on the levy.

Persistent failure to pay the levy can result in a CIL Stop Notice being issued which will prohibit any further development on site. Further to this, legal action can be sought to recover the debt due by seizing and selling assets, or in an extreme cases result in 3 months imprisonment

View further information on the Councils surcharges and enforcement.

Reporting on CIL

Details of what is required to be submitted by anyone receiving and spending CIL

Each financial year Maidstone Borough Council and all Parish Councils who have received and/or spent CIL must publish annual accounts together with details of the projects that have been funded. Maidstone Council will be responsible for reporting on borough wide strategic spend, administrative costs and non strategic spend in non parished areas. These reports will be made available each year and published below.

Reports must be prepared for each financial year (the 12 months ending 31st March).

Report contents

The report must outline:

  • Total CIL receipts received
  • Total CIL expenditure
  • Summary details of CIL expenditure (items to which CIL is applied and how much CIL expenditure)
  • Details of notices received in accordance with Section 59E 2013 CIL regulations (repayment of CIL)
  • Total CIL receipts retained at the end of the reporting year and receipts from previous years retained.

In addition the Council will request:

  • Specific details on the projects CIL has been spent on e.g. start and end date, matched funding, risks, asset management post completion, insurance etc.

The report must be published on the Parish Council website or on Maidstone Councils  website if the organisation does not have one. An electronic copy of the report must be sent to the CIL team.

Reports should be sent to the CIL team cil@maidstone.gov.uk no later than 30th June following the reported year end to enable Maidstone Council to review and publish all the reports including that of the Council.

The statutory deadline for reporting on all CIL expenditure is 31st December.

Reports will be published here.

Additional Questions

How does CIL differ from S106 agreements and will I still need to have a S106 agreement?

Yes, you may still need a S106 agreement as these will still be used for site specific mitigating requirements.

S106s will continue to be used for affordable housing and anything site specific required for the development site to make it acceptable in planning terms. CIL will be collected from all liable development but spent on supporting infrastructure across the borough as identified in the agreed Regulation 123 list.


What is classed as commencement?

Development has commenced when material operations have begun. These are defined within Regulation 56 of the Town and Country Planning Act 1990. Operations include any construction work, demolition, digging of a trench for foundations, laying of underground pipes or mains to the foundations, layout or construction of roads or any change of use in the land. Development is also begun when a new use is instituted. You should refer to the TPCA 1990 for further details.


I've given the Council a commencement date, but the date has now been changed. Do I need to tell you, and how?

Yes. We will issue a demand notice based on your commencement date, so if this changes you need to let us know. Simply re-submit a new commencement notice with the new date provided. We will acknowledge this new date.


I have started construction do I have to pay CIL twice if my scheme changes?

Payments are made on commencement of the development. However, payments made on developments that have not been completed can be credited against levy liability for a revised scheme under a new planning permission. However NO refunds can be made by the Council if a later development has a lower CIL Liability than the development which commenced on the site.


On an extension of 110 sqm, is CIL payable on the 110sqm or the 10sqm above the threshold?

As soon as the threshold is reached, the whole build is chargeable. So CIL would be payable on the 110sqm


Is CIL chargeable on mobile homes?

No. CIL is only chargeable on buildings and not temporary structures


If I convert a detached dwelling into semi- detached dwellings will I pay CIL?

Residential sub-divisions with no additional new floor space being added are not liable for CIL.


I want to convert my barn which is not in residential use at the moment into a dwelling; will I have to pay CIL as I am creating a dwelling?

A change of use of a barn to residential would not be liable for CIL as long as the barn was in its lawful use. Or it has been in its lawful use for 6 continuous months of the past three years and there is no additional floor space. If the barn is derelict and does not meet the criteria then it would be CIL liable


Is there a mechanism for the CIL to be spent outside of the charging authority?

Charging authorities may pass money to bodies outside their area to deliver infrastructure which will benefit the development of their area, such as the Environment Agency for flood defence or, in two tier areas such as Kent, the County Council, for education and transport infrastructure.


Will CIL money be spent where it is collected?

The CIL regulations do not require a direct link between where the money is raised and where the money is spent on infrastructure schemes..  The CIL regulations leave it to individual authorities to decide how to redistribute the strategic portion of the CIL income.


I’m building my own home, am I CIL exempt?

The new house will be liable for CIL but you may be eligible for an exemption. You will need to apply for this as well as provide additional evidence 6 months after the build has been completed (see forms 7 part 2) . You will then need to occupy the house as your main residence for a minimum of three years. It is important that you apply for the planning permission yourself or in the case of a site with multiple plots, that a phase permission is requested so that each plot can be treated separately

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