The Community Infrastructure Levy Regulations 2010

• Citation: S.I. 2010/948
• Sections: 184

Section 1 Citation and commencement

These Regulations may be cited as the Community Infrastructure Levy Regulations 2010 and shall come into force on 6th April 2010.

Section 2 Interpretation

(1) In these Regulations—

“ PA 2008 ” means the Planning Act 2008;

“ PCPA 2004 ” means the Planning and Compulsory Purchase Act 2004 ;

“ TCPA 1990 ” means the Town and Country Planning Act 1990 ;

“acquired land” has the meaning given in regulation 73;

“annual infrastructure funding statement” has the meaning given in regulation 121A;

“Bank of England base rate” means—

the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or

where an order under section 19 of the Bank of England Act 1998 (reserve powers) is in force, any equivalent rate determined by the Treasury under that section;

“chargeable amount” has the meaning given in regulation 40 ;

“chargeable development” has the meaning given in regulation 9 ;

“charging schedule” means a document issued in accordance with section 211(1) of PA 2008;

“charitable relief” means an exemption under regulation 43 or discretionary charitable relief;

“ CIL ” means Community Infrastructure Levy;

“CIL expenditure” includes—

the value of any acquired land on which development (within the meaning in TCPA 1990) consistent with a relevant purpose has been commenced or completed, and

CIL receipts transferred by a charging authority to another person to spend on infrastructure (including money transferred to such a person which it has not yet spent),

but excludes CIL receipts which are allocated but not spent;

“CIL receipts” means—

for a charging authority—

CIL collected by that authority (including the value of any acquired land and the value of infrastructure under an infrastructure payment), but does not include CIL collected on behalf of the charging authority by another public authority but which that authority has not yet paid to the charging authority; and

CIL recovered by that authority in accordance with regulation 59E, but does not include CIL not yet paid to the charging authority by the parish council;

for a parish council, CIL passed to it under regulations 59(4), 59A(2) or 59B, but does not include funds not yet paid to the parish council by the charging authority in accordance with regulation 59D;

“CIL stop notice” means a notice served under regulation 90 ;

“clawback period” means—

in relation to the exemption for residential annexes, the period of three years beginning with the date of the compliance certificate relating to the residential annex,

in relation to social housing relief, where condition 5 of regulation 49 is satisfied, the period of seven years beginning with the date on which the qualifying dwelling is first let,

in relation to social housing relief granted in respect of a dwelling which satisfies the criteria set out in condition six of regulation 49, the period beginning with the day on which the chargeable development is commenced and ending with the day on which that qualifying dwelling is first sold in accordance with that condition,

in relation to social housing relief granted in respect of a dwelling under regulation 49A where the criterion in regulation 49A(2)(c)(i) is satisfied, the period beginning with the day on which the chargeable development is commenced and ending with the day on which that qualifying dwelling is first sold in accordance with that regulation,

in relation to the exemption for self-build housing, the period of three years beginning with the date of the compliance certificate relating to the relevant dwelling, and

for all other purposes, the period of seven years beginning with the day on which a chargeable development is commenced;

“collecting authority” has the meaning given in regulation 10 ;

“commencement notice” means a notice submitted under regulation 67 ;

“compliance certificate” means a certificate given under either —

regulation 17 (completion certificates) of the Building Regulations 2010; or

regulation 44 (completion certificate applications: decisions) of the Building (Higher-Risk Buildings Procedures) (England) Regulations 2023, or

section 51 (final certificates) of the Building Act 1984

“deemed commencement date” has the meaning given in regulation 68 ;

“default of liability notice” means a notice issued under regulation 36 ;

“demand notice” means a notice issued under regulation 69 or 69A ;

“discretionary charitable relief” means relief under regulation 44 ...;

“disqualifying event” has the meaning given in regulations 42C, 48 , 53 , 54D , and 57 ;

“draft infrastructure list” has the meaning given in regulation 11;

“dwelling” means a building or part of a building occupied or intended to be occupied as a separate dwelling (other than for the purposes of Part 7) ;

“electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000 ;

“exemption for residential annexes” has the meaning given in regulation 42A(4)(a);

“exemption for residential extensions” has the meaning given in regulation 42A(4)(b);

“exemption for self-build housing” means an exemption under regulation 54A;

“financial year” means any period of twelve months ending with 31st March;

“first sale” of a dwelling means the first material disposal of that particular dwelling other than in circumstances where regulation 52 applies,

“general consent” has the meaning given in regulation 5(3) ;

“infrastructure” has the meaning given in section 216(2) of PA 2008 as amended by regulation 63 ;

“infrastructure list” means a list published by a charging authority for the purposes of paragraph (a) of the definition of “relevant infrastructure” in regulation 123(4);

“infrastructure list”—

before 31st December 2020, means the list, if any, published by a charging authority of the infrastructure projects or types of infrastructure which it intends will be, or may be, wholly or partly funded by CIL (other than CIL to which regulation 59E or 59F applies);

on or after 31st December 2020, has the meaning given in regulation 121A;

“infrastructure payment” has the meaning given in regulation 73A;

“information notice” means a notice served under regulation 35 or 54 ;

“intended commencement date” means the intended commencement date of a chargeable development as specified in a commencement notice submitted under regulation 67 ;

“instalment policy” means a document issued under regulation 69B(1) or (4).

“land payment” has the meaning given in regulation 73 ;

“liability notice” means a notice issued under regulation 65 ;

“liability transfer notice” means a notice submitted under regulation 32 ;

“material interest” has the meaning given in regulation 4(2) ;

“Mayor” means the Mayor of London;

“ MDC ” means a Mayoral development corporation which is a local planning authority for the purposes of section 206(5)(a) of PA 2008.

“notice of chargeable development” means a notice submitted under regulation 64 ;

“outline planning permission” has the same meaning as in section 92(1) of TCPA 1990 ;

“owner” must be construed in accordance with section 209(7)(a) of PA 2008 and regulation 4 ;

“phased planning permission” means a planning permission which expressly provides for development to be carried out in phases;

“planning obligation” except in regulation 122, means a planning obligation under section 106 of TCPA 1990;

“planning permission” has the meaning given for the purposes of Part 11 of PA 2008 in regulation 5 , and “grant” of planning permission must be construed accordingly;

“planning permission granted for a limited period” has the same meaning as in TCPA 1990 ;

“qualifying amount” means an amount calculated in accordance with regulation 50 ;

“qualifying communal development” must be construed in accordance with regulation 49C;

“qualifying dwelling” must be construed in accordance with regulations 49 , 49A and 53(3) ;

“relevant land” means—

where planning permission is granted for development by way of a general consent, the land identified in the plan submitted to the collecting authority in accordance with regulation 64(4)(a),

where planning permission is granted for development by way of a general consent, and no notice of chargeable development is submitted under regulation 64(2), the land identified in the plan prepared by the collecting authority and served in accordance with regulation 64A(3),

where ... planning permission is granted which expressly permits development to be implemented in phases, the land to which the phase relates, and

in all other cases, the land to which the planning permission relates.

“relevant purpose” has the meaning given in regulation 73(13);

“relief” means an exemption for residential annexes or extensions, an exemption for self-build housing, charitable relief, social housing relief or relief for exceptional circumstances;

“relief for exceptional circumstances” means relief under regulation 55 ;

“reserved matters” has the same meaning as in section 92(1) of TCPA 1990 ;

“retail prices index” means—

the general index of retail prices (for all items) published by the Statistics Board , or

if that index is not published for a relevant month, any substituted index or index figures published by that Board;

“self-build housing” and “self-build communal development” must be construed in accordance with regulation 54A;

“social housing relief” means relief under regulation 49 or 49A ;

“subsequent sale” of a dwelling means a sale of that particular dwelling after its first sale,

“surcharge” means a surcharge imposed under Chapter 1 of Part 9;

“the Crown” includes—

the Duchy of Lancaster,

the Duchy of Cornwall,

the Speaker of the House of Lords,

the Speaker of the House of Commons,

the Corporate Officer of the House of Lords, and

the Corporate Officer of the House of Commons; and

“warning notice” means a notice served under regulation 89 .

(2) References in these Regulations to development, unless otherwise stated or the reference is to the development of a charging authority’s area, must be construed in accordance with section 209(1) of PA 2008 and regulation 6 .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In these Regulations—

(a) references to commencement of development must be construed in accordance with regulation 7 ;

(b) references to the time at which planning permission first permits development must be construed in accordance with regulation 8 ;

(c) references to a building or development situated on land include references to a building or development situated in, under or over that land; and

(d) references to an assumption of liability are references to an assumption of liability made in accordance with regulation 31 .

(5) In these Regulations, and in relation to the use of electronic communications for any purpose of these Regulations which is capable of being effected electronically—

(a) the expression “address” includes any number or address used for the purposes of such communications, except that where these Regulations impose an obligation on any person to provide a name and address to any other person, the obligation shall not be fulfilled unless the person on whom it is imposed provides a postal address;

(b) references to notices, representations, forms or other documents, or to copies of such documents, include references to such documents or copies of them in electronic form.

(6) References in these Regulations to an amount which has become payable and which has not been paid (however expressed) include references to—

(a) any surcharge imposed in respect of, and any interest applied to, that amount; and

(b) an amount forming part of a larger sum which has become payable and the other part of which has been paid.

(7) For the purposes of these Regulations gross internal area must be measured in square metres.

Section 3 Community Infrastructure Levy

There shall be a charge to be known as Community Infrastructure Levy (charged in accordance with section 205 of PA 2008).

Section 4 Meaning of “owner” and “material interest”

(1) For the purposes of section 208 of PA 2008 (liability) a person is not an owner of the relevant land unless the person owns a material interest in the relevant land.

(2) A material interest in the relevant land is a legal estate in that land which is—

(a) a freehold estate; or

(b) a leasehold estate, the term of which expires more than seven years after the day on which planning permission first permits the chargeable development.

Section 5 Meaning of “planning permission”

(1) For the purposes of Part 11 of PA 2008, “planning permission” means—

(a) planning permission granted by a local planning authority under section 70, 73 or 73A of TCPA 1990 ;

(b) planning permission granted by the Secretary of State under the provisions mentioned in sub-paragraph (a) as applied by sections 76A(10), 76C(1), 77(4) and 79(4) , 79(4) and 293H(1) of TCPA 1990 (including permission so granted by a person appointed by the Secretary of State in accordance with section 76D(1) or 293I(1) of TCPA 1990 or regulations made under Schedule 6 to TCPA 1990);

(c) planning permission granted or modified under section 177(1) of TCPA 1990 (grant or modification of planning permission on appeals against enforcement notices);

(d) modification of a planning permission under section 97 or 100 of TCPA 1990 ;

(e) planning permission granted by an order made under section 102 or 104 of TCPA 1990 (orders requiring discontinuance of use or alteration or removal of buildings or works);

(f) development consent granted by an order made under section 114(1)(a) of PA 2008; or

(g) a general consent.

(2) But planning permission does not include planning permission granted for a limited period.

(3) In paragraph (1)(g) “general consent” means—

(a) planning permission granted—

(i) by a development order made under section 59 of TCPA 1990,

(ii) by a local development order adopted under section 61A of TCPA 1990 ,

(iia) by a neighbourhood development order made under section 61E or 61Q (community right to build orders) of TCPA 1990,

(iii) by a simplified planning zone scheme within the meaning of sections 82 and 83 of TCPA 1990,

(iv) in accordance with section 90 of TCPA 1990 (development with government authorisation), or

(v) by an enterprise zone scheme adopted under Schedule 32 to the Local Government, Planning and Land Act 1980 ; or

(b) development authorised by an Act of Parliament or an order approved by both Houses of Parliament which designates specifically the nature of the development authorised and the land on which it may be carried out.

Section 6 Meaning of “development”

(1) The following works are not to be treated as development for the purposes of section 208 of PA 2008 (liability)—

(a) anything done by way of, or for the purpose of, the creation of a building of a kind mentioned in paragraph (2);

(b) the carrying out of any work to, or in respect of, an existing building if, after the carrying out of that work, it is still a building of a kind mentioned in paragraph (2);

(c) the carrying out of any work to, or in respect of, an existing building for which planning permission is required only because of provision made under section 55(2A) of TCPA 1990; and

(d) the change of use of any building previously used as a single dwellinghouse to use as two or more separate dwellinghouses.

(2) The kinds of buildings mentioned in paragraph (1)(a) and (b) are—

(a) a building into which people do not normally go;

(b) a building into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery.

Section 7 Commencement of development

(1) This regulation has effect for determining when development is to be treated as commencing for the purposes of Part 11 of PA 2008.

(2) Development is to be treated as commencing on the earliest date on which any material operation begins to be carried out on the relevant land.

(3) Paragraph (2) is subject to the following provisions of this regulation.

(4) Development is to be treated as commencing on the day planning permission is granted for that development if planning permission had previously been granted for that development for a limited period.

(5) Development for which planning permission is—

(a) granted under section 73A of TCPA (planning permission for development already carried out); or

(b) granted or modified under section 177(1) of TCPA 1990 (grant or modification of planning permission on appeals against enforcement notices),

is to be treated as commencing on the day planning permission for that development is granted or modified (as the case may be).

(6) In this regulation “material operation” has the same meaning as in section 56(4) of TCPA 1990 (time when development begun).

Section 8 Time at which planning permission first permits development

(1) This regulation has effect for determining the time at which planning permission is treated as first permitting development for the purposes of Part 11 of PA 2008.

(2) Planning permission first permits development on the day that planning permission is granted for that development.

(3) Paragraph (2) is subject to the following provisions of this regulation.

(3A) In the case of a phased planning permission, planning permission first permits a phase of the development—

(a) for any phase of an outline planning permission which is granted in outline—

(i) on the day of final approval of the last reserved matter associated with that phase; or

(ii) if earlier, and if agreed in writing by the collecting authority before commencement of any development under that permission, on the day final approval is given under any pre-commencement condition associated with that phase; and

(b) for any other phase—

(i) on the day final approval is given under any pre-commencement condition associated with that phase; or

(ii) where there are no pre-commencement conditions associated with that phase, on the day planning permission is granted.

(3B) In this regulation a “pre-commencement condition” is a condition imposed on a phased planning permission which requires further approval to be obtained before a phase can commence.

(4) In the case of a grant of outline planning permission which is not a phased planning permission , planning permission first permits development on the day of the final approval of the last reserved matter associated with the permission.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In the case of a general consent, planning permission first permits development—

(a) on the day on which the collecting authority receives a notice of chargeable development submitted to it in accordance with regulation 64 in respect of that development; or

(b) if no notice of chargeable development is submitted in accordance with regulation 64, the day on which the last person is served with a notice of chargeable development in accordance with regulation 64A(3).

Section 9 Meaning of “chargeable development”

(1) The chargeable development is the development for which planning permission is granted.

(2) Paragraph (1) is subject to the following provisions of this regulation.

(3) Where planning permission is granted by way of a general consent, the chargeable development is the development identified in a notice of chargeable development submitted to the collecting authority in accordance with regulation 64 , or prepared by the collecting authority in accordance with regulation 64A .

(4) In the case of a grant of phased planning permission , each phase of the development is a separate chargeable development.

(5) In Wales, where the effect of a planning permission granted under section 73 of TCPA 1990 is only to change a condition subject to which a previous planning permission was granted by extending the time within which development must be commenced, the chargeable development is the development for which permission was granted by the previous permission as if that development was commenced.

(6) Where a planning permission is granted under section 73 of TCPA 1990, the chargeable development is the most recently commenced or re-commenced chargeable development.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) For the purposes of paragraph (6) , chargeable development is re-commenced where—

(a) the chargeable development (“the earlier development”) was commenced;

(b) work on the earlier development was halted and a different chargeable development (“the later development”) that was granted planning permission under section 73 of TCPA 1990 was commenced on the relevant land; and

(c) the later development was subsequently halted and the earlier development is continued.

Section 10 Meaning of “collecting authority”

(1) A charging authority is the collecting authority for CIL charged in its area.

(2) Paragraph (1) is subject to the following provisions of this regulation.

(3) In relation to CIL charged by the Mayor—

(a) where the development subject to the levy, or any part of it, is situated in the area of a MDC , the MDC must collect that CIL and accordingly is the collecting authority for that CIL;

(b) where the development subject to the levy is in the area of more than one MDC , the MDC with the greatest proportion of the gross internal area of the development in its area must collect the that CIL and accordingly is the collecting authority for that CIL;

(c) in all other cases, the London borough council in whose area the development subject to the levy is situated must collect that CIL and accordingly is the collecting authority for that CIL.

(4) In England a county council for an area for which there is more than one district council is the collecting authority for CIL charged in its area in respect of development for which it grants planning permission.

(5) A relevant consenting authority (P) may agree with a charging authority (C) that P shall be the collecting authority for CIL charged by C in respect of development for which P grants planning permission.

(6) In paragraph (5) “relevant consenting authority” means—

(a) the Homes and Communities Agency ;

(b) an urban development corporation established by order of the Secretary of State under section 135(1) of the Local Government, Planning and Land Act 1980; ...

(c) an enterprise zone authority designated under Schedule 32 to the Local Government, Planning and Land Act 1980; or

(d) a Mayoral development corporation that is not a local planning authority for the purposes of section 206(5)(a) of PA 2008.

Section 11 Interpretation and application of Part 3

(1) In this Part—

“consultation bodies” has the meaning given in regulation 15 regulation 16 ;

“differential rate” has the meaning given in regulation 13 ;

“draft infrastructure list” means a draft of the list that the charging authority intends to publish as their infrastructure list;

“independent person” means—

an examiner appointed under section 212(1) of PA 2008, or

a person appointed under section 212(3) of PA 2008 to assist an examiner;

“relevant consenting authorities” means—

the Secretary of State,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the Mayor, if the charging schedule has been approved by a London borough council,

each London borough council, if the charging schedule has been approved by the Mayor,

each county council whose area includes any part of the area to which the charging schedule applies, and

any other body exercising the functions of a local planning authority (within the meaning of TCPA 1990) in the area to which the charging schedule applies;

“relevant evidence” means evidence which is readily available and which, in the opinion of the charging authority, has informed its preparation of the draft charging schedule;

“statement of modifications” means a document which—

sets out the modifications which the charging authority has made to the draft charging schedule since it was published in accordance with regulation 16 , and

includes a statement specifying that a request to be heard by the examiner on those modifications may be made to the charging authority within the period of four weeks beginning with the day on which the draft charging schedule is submitted to the examiner; and

“zone” means a part of a charging authority’s area.

(2) The provisions of this Part apply to a revision of a charging schedule as they apply to the preparation of a charging schedule.

Section 11A Exercise of Part 3 functions in anticipation that an MDC will be established

Where—

(a) the Mayor has complied with the requirements of section 197(3)(a) to (e) of the Localism Act 2011 in relation to any proposed Mayoral development corporation;

(b) the time period described in section 197(3)(f) of that Act has expired without the London Assembly having rejected the proposal; and

(c) the Mayor intends that the proposed Mayoral development corporation will become the charging authority for its area under section 206(2) and (5)(a) of PA 2008,

the Mayor may, until that proposed Mayoral development corporation becomes the charging authority for its area, carry out the functions of a charging authority under regulations 12 (format and content of charging schedules) to 23 (publication of the examiner’s recommendations) on behalf of the proposed Mayoral development corporation.

Section 12 Format and content of charging schedules

(1) Subject to the provisions of this Part a charging authority may determine the format and content of a charging schedule.

(2) A draft charging schedule submitted for examination in accordance with section 212 of PA 2008 must contain—

(a) the name of the charging authority;

(b) the rates (set at pounds per square metre) at which CIL is to be chargeable in the authority’s area;

(c) where a charging authority sets differential rates in accordance with regulation 13(1)(a), a map which—

(i) identifies the location and boundaries of the zones,

(ii) is reproduced from, or based on, an Ordnance Survey map,

(iii) shows National Grid lines and reference numbers, and

(iv) includes an explanation of any symbol or notation which it uses; and

(d) an explanation of how the chargeable amount will be calculated.

(3) A charging schedule approved by a charging authority must, in addition to the contents mentioned in paragraph (2), contain—

(a) the date on which the charging schedule was approved;

(b) the date on which the charging schedule takes effect; and

(c) a statement that it has been issued, approved and published in accordance with these Regulations and Part 11 of PA 2008.

(4) In paragraph (2)(c)(ii) “Ordnance Survey map” means a map produced by Ordnance Survey or a map on a similar base at a registered scale.

Section 13 Differential rates

(1) A charging authority may set differential rates—

(a) for different zones in which development would be situated;

(b) by reference to different intended uses of development;

(c) by reference to the intended gross internal area of development;

(d) by reference to the intended number of dwellings or units to be constructed or provided under a planning permission.

(2) In setting differential rates, a charging authority may set supplementary charges, nil rates, increased rates or reductions.

Section 14 Setting rates

(1) In setting rates (including differential rates) in a charging schedule, a charging authority must ... strike ... an appropriate balance between—

(a) the desirability of funding from CIL (in whole or in part) the actual and expected estimated total cost of infrastructure required to support the development of its area, taking into account other actual and expected sources of funding; and

(b) the potential effects (taken as a whole) of the imposition of CIL on the economic viability of development across its area.

(2) In setting rates in a charging schedule, a charging authority may also have regard to actual and expected administrative expenses in connection with CIL to the extent that those expenses can be funded from CIL in accordance with regulation 61 .

(3) In having regard to the potential effects of the imposition of CIL on the economic viability of development (in accordance with paragraph (1)(b)), a London borough council or MDC must take into account the rates set by the Mayor.

(4) For the purposes of paragraph (3), the rates set by the Mayor are the rates in the most recent charging schedule approved by the Mayor before the London borough council or MDC begins consultation on its preliminary draft charging schedule in accordance with regulation 15 draft charging schedule in accordance with regulation 16 .

(5) For the purposes of section 211(7A) of PA 2008, a charging authority’s draft infrastructure list is appropriate evidence to inform the preparation of their charging schedule.

Section 15 Consultation on a preliminary draft charging schedule

(1) A charging authority which proposes to issue or revise a charging schedule must prepare a preliminary draft charging schedule for consultation.

(2) The charging authority must—

(a) send a copy of the preliminary draft to each of the consultation bodies; and

(b) invite each of those bodies to make representations on the preliminary draft.

(3) For a charging authority in England, the consultation bodies are—

(a) each of the following whose area is in or adjoins the charging authority’s area—

(i) a local planning authority within the meaning of section 37 of PCPA 2004 ,

(ii) a local planning authority within the meaning of section 78 of PCPA 2004 ,

(iii) a county council,

(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) each parish council whose area is in the charging authority’s area;

(c) the Mayor if the charging authority is a London borough council;

(d) any other person exercising the functions of a local planning authority (within the meaning of TCPA 1990 ) for an area within, or which adjoins, the charging authority’s area.

(4) For a charging authority in Wales, the consultation bodies are—

(a) each of the following whose area is in or adjoins the charging authority’s area—

(i) a local planning authority within the meaning of section 78 of PCPA 2004 ,

(ii) a local planning authority within the meaning of section 37 of PCPA 2004 ;

(b) any other person exercising the functions of a local planning authority (within the meaning of TCPA 1990 ) for an area within, or which adjoins, the charging authority’s area; and

(c) the Welsh Ministers.

(5) The charging authority must also invite representations on the preliminary draft from—

(a) persons who are resident or carrying on business in its area; and

(b) such of the following as the charging authority consider appropriate—

(i) voluntary bodies some or all of whose activities benefit the charging authority’s area, and

(ii) bodies which represent the interests of persons carrying on business in the charging authority’s area.

(6) The charging authority must make such arrangements as it considers appropriate for inviting representations under paragraph (5).

(7) The charging authority must take into account any representations made to it under this regulation before it publishes a draft of the charging schedule for examination in accordance with section 212 of PA 2008 .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 16 Publication of a draft charging schedule

(1) Before submitting a draft charging schedule for examination in accordance with section 212 of PA 2008, the charging authority must—

(a) make a copy of the draft charging schedule, the relevant evidence and a statement of the representations procedure available for inspection—

(i) at its principal office, and

(ii) at such other places within its area as it considers appropriate;

(b) publish on its website—

(i) the draft charging schedule,

(ii) the relevant evidence (to the extent that it is practicable to do so),

(iii) a statement of the representations procedure, and

(iv) a statement of the fact that the draft charging schedule and relevant evidence are available for inspection and of the places at which they can be inspected;

(c) send to each of the consultation bodies—

(i) a copy of the draft charging schedule, and

(ii) a statement of the representations procedure ; and .

(d) give by local advertisement notice which sets out—

(i) a statement of the representations procedure, and

(ii) a statement of the fact that the draft charging schedule and relevant evidence are available for inspection and of the places at which they can be inspected.

(1A) The charging authority must invite representations on the draft charging schedule from such of the following as the authority considers appropriate—

(a) persons who are resident or carrying on business in its area;

(b) voluntary bodies some or all of whose activities benefit the charging authority’s area; and

(c) bodies which represent the interests of persons carrying on business in the charging authority’s area.

(2) In this regulation —

“consultation bodies” means—

each of the following whose area is in or adjoins the charging authority’s area—

a local planning authority within the meaning of section 37 of PCPA 2004;

a local planning authority within the meaning of section 78 of PCPA 2004;

a county council;

each parish council or neighbourhood forum whose area is in the charging authority’s area;

the Mayor if the charging authority is a London borough council;

any other person exercising the functions of a local planning authority (within the meaning of TCPA 1990) for an area within, or which adjoins, the charging authority’s area;

“neighbourhood forum” means an organisation or body designated as such under section 61F(3) of TCPA 1990;

“statement of the representations procedure” means a statement specifying—

the period within which representations about the draft charging schedule must be made in accordance with regulation 17(2)(a) ;

the address to which, and the name of the person (if any) to whom, representations about the draft charging schedule must be made in accordance with regulation 17(2)(b) ;

that representations may be made in writing or by way of electronic communications;

that persons making representations may request the right to be heard by the examiner; and

that representations may be accompanied by a request to be notified at a specified address of any of the following—

that the draft charging schedule has been submitted to the examiner in accordance with section 212 of PA 2008,

the publication of the recommendations of the examiner and the reasons for those recommendations, and

the approval of the charging schedule by the charging authority.

Section 17 Representations relating to a draft charging schedule

(1) Any person may make representations about a draft charging schedule which a charging authority proposes to submit to the examiner.

(2) Any such representations must be—

(a) made within the period which the charging authority specifies for the purposes of this paragraph; and

(b) sent to the address, and if the charging authority think it appropriate to specify a person, the person, which the charging authority specifies for the purposes of this paragraph.

(3) The period which the charging authority specifies for the purposes of paragraph (2) must be a period of not less than four weeks starting on the day on which notice given pursuant to regulation 16(1)(d) is first published.

(4) A person who has made representations about a draft charging schedule may withdraw those representations at any time by giving notice in writing to the charging authority.

(5) The charging authority must take into account any representations made to it under this regulation before submitting a draft charging schedule for examination in accordance with section 212 of PA 2008.

Section 18 Withdrawal of a draft charging schedule

Where a charging authority withdraws a draft charging schedule under section 212(11) of PA 2008 it must, as soon as practicable after it is withdrawn—

(a) publish a statement of that fact on its website;

(b) give notice of that fact by local advertisement;

(c) notify any person that was invited to make representations on the draft charging schedule of that fact; and

(d) remove from its website and from the places at which they were made available any copies, documents, evidence and statements made available or published under regulation 16(1)(a) or (b).

Section 19 Submission of documents and information to the examiner

(1) The charging authority must submit the following to the examiner ...—

(a) the draft charging schedule;

(b) a statement setting out—

(i) if representations were made in accordance with regulation 17 , the number of representations made and a summary of the main issues raised by the representations, and a summary of how the representations received were taken into account, or

(ii) that no such representations were made;

(c) copies of any representations made in accordance with regulation 17 ;

(d) where the charging authority modified the draft charging schedule after it was published in accordance with regulation 16 , a statement of modifications; and

(e) copies of the relevant evidence.

(2) Of the documents and statements mentioned in paragraph (1)—

(a) a copy of each must be sent in paper form; and

(b) a copy of those mentioned in paragraph (1)(a), (b) and (d) and, to the extent that it is practicable to do so, of those mentioned in paragraph (1)(c) and (e), must be sent electronically.

(3) As soon as practicable after a charging authority submits a draft charging schedule to the examiner it must—

(a) make available at the places where the documents mentioned in regulation 16(1)(a) were made available, a copy of the draft charging schedule and of each of the documents mentioned in paragraph (1);

(b) publish on its website—

(i) the draft charging schedule and the documents mentioned in paragraph (1)(a), (b) and (d),

(ii) any of the documents mentioned in paragraph (1)(c) and (e) which it is practicable to so publish, and

(iii) a statement of the fact that a copy of the draft charging schedule and of each of the documents mentioned in paragraph (1) are available for inspection and of the places at which they can be inspected; and

(c) give notice to those persons who requested to be notified of the submission of the draft charging schedule to the examiner that the draft has been so submitted.

(4) Where the charging authority modified the draft charging schedule after it was published in accordance with regulation 16, the charging authority must—

(a) send a copy of the statement of modifications to each of the consultation bodies invited to make representations under regulation 15 regulation 16 ; and

(b) publish the statement of modifications on its website.

(5) The charging authority must comply with paragraph (4) before submitting to the examiner the documents mentioned in paragraph (1).

Section 20 Consideration of representations by examiner

The examiner must consider any representations made in accordance with regulation 17 before complying with section 212(7) of PA 2008.

Section 21 CIL examination: right to be heard

(1) A person who makes representations about a draft charging schedule in accordance with regulation 17 must (if the person so requests) be heard by the examiner.

(2) A request under paragraph (1) must be submitted to the charging authority in writing before the end of the period the charging authority specifies for the purposes of regulation 17(2) .

(3) Where a charging authority modifies a draft charging schedule after it is published in accordance with regulation 16 , any person may request to be heard by the examiner in relation to those modifications.

(4) The right to be heard under paragraph (3) applies only in relation to the modifications made to the draft charging schedule as set out in the statement of modifications.

(5) A request under paragraph (3) must—

(a) be submitted to the charging authority in writing before the end of the period of four weeks beginning with the day on which the draft charging schedule is submitted to the examiner in accordance with regulation 19(1) ; and

(b) include details of the modifications (by reference to the statement of modifications) on which the person wishes to be heard.

(6) The charging authority must submit a copy of each request it receives under paragraph (3) to the examiner as soon as practicable after the end of the period mentioned in paragraph (5)(a).

(7) A person who has made a request to be heard under paragraph (3) may withdraw that request at any time before the opening of the examination by giving notice in writing to the charging authority.

(8) Where a person has submitted a request to be heard by the examiner, the charging authority must—

(a) publish the matters mentioned in paragraph (9) on its website;

(b) notify the following of those matters—

(i) any person who has made a representation in accordance with regulation 17 , and not withdrawn that representation, of those matters,

(ii) any person who has made a request to be heard under paragraph (3) ; and .

(c) give notice by local advertisement of those matters.

(9) The matters referred to in paragraph (8) are—

(a) the time and place at which the examination is to be held; and

(b) the name of the examiner.

(10) Subject to paragraph (11), the charging authority must comply with the requirements set out in paragraph (8) at least four weeks before the opening of the examination.

(11) Where a person has made a request to be heard by the examiner under paragraph (3), the charging authority must comply with the requirements in paragraph (8) at least two weeks before the opening of the examination.

(12) Without prejudice to section 212(9) of PA 2008—

(a) it is for the examiner to decide how the hearing is to be conducted;

(b) the examiner may, in particular, decide the amount of time to be allowed at an examination for the hearing of representations;

(c) the examiner may refuse to allow representations to be made at the hearing if the examiner considers that the representations are irrelevant, frivolous, vexatious or repetitious.

Section 22 Joint examinations

(1) Two or more charging schedules may be examined as part of the same examination if the charging authorities who prepared the draft charging schedules all agree.

(2) Examination of a charging schedule may be carried out jointly with—

(a) an examination of a development plan document under section 20 of PCPA 2004 (independent examination); or

(b) an examination of a local development plan under section 64 of PCPA 2004 (independent examination).

(3) In relation to Greater London, examination of a charging schedule prepared by the Mayor may be carried out jointly with an examination in public of the spatial development strategy under section 338 of the Greater London Authority Act 1999 (examination in public).

(4) Where a joint examination is carried out under paragraph (3), any other charging schedule prepared by a London borough council or MDC may be examined as part of the same examination.

(5) The charging authority and Secretary of State must agree to a joint examination under paragraph (2)(a) or (3).

(6) The charging authority and the Welsh Ministers must agree to a joint examination under paragraph (2)(b).

(7) A joint examination under paragraph (2) may only be carried out in relation to one or more charging schedules and one development plan document or one local development plan (as the case may be).

Section 23 Publication of the examiner’s recommendations

(1) The examiner’s recommendations and reasons for those recommendations must be submitted in writing to the charging authority.

(2) The charging authority must comply with section 212(8) of PA 2008 (publication of recommendations and reasons) as soon as practicable after the day on which it receives the recommendations and reasons.

(3) When the charging authority complies with section 212(8) of PA 2008 it must—

(a) make the recommendations and reasons available for inspection at the places at which the documents mentioned in regulation 16(1)(a) were made available;

(b) publish the recommendations and reasons on its website; and

(c) give notice to those persons who requested to be notified of the publication of the examiner’s recommendations and reasons that they have been so published.

Section 24 Correction of errors in examiner’s recommendations

(1) This regulation applies if—

(a) the document recording the examiner’s recommendations and reasons contains a correctable error; and

(b) the draft charging schedule in respect of which the recommendations were made has not been approved by the charging authority in accordance with section 213 of PA 2008.

(2) The examiner may correct the error—

(a) of the examiner’s own volition; or

(b) if requested to do so in writing by the charging authority.

(3) If a correction is made under this regulation—

(a) the examiner’s original recommendations and reasons cease to have effect;

(b) the charging authority must give notice of the correction to those persons who requested to be notified of the publication of the examiner’s recommendations and reasons;

(c) the revised recommendations and reasons must be published in accordance with regulation 23 ; and

(d) the revised recommendations and reasons have effect on the day they are received by the charging authority.

(4) In paragraph (1) “correctable error” means an error which—

(a) does not alter the substance of the recommendations or reasons; or

(b) must be corrected to make the recommendations consistent with the reasons given for those recommendations.

Section 25 Approval and publication of a charging schedule

As soon as practicable after the charging authority approves a charging schedule in accordance with section 213 of PA 2008 it must—

(a) publish the charging schedule , together with any report made under section 213(3B) of PA 2008, on its website;

(b) make the charging schedule , together with any report made under section 213(3B) of PA 2008, available for inspection at the places at which the documents mentioned in regulation 16(1)(a) were made available;

(c) give notice by local advertisement of the approval of the charging schedule, that a copy of the charging schedule is available for inspection, and of the places at which it can be inspected;

(d) give notice to those persons who requested to be notified of the approval of the charging schedule that it has been so approved; and

(e) send a copy of the charging schedule to each of the relevant consenting authorities.

Section 26 Correction of errors in a charging schedule

(1) This regulation applies if a charging schedule approved by a charging authority contains a correctable error.

(2) A correctable error is an error which if corrected—

(a) would have no effect on the amount of CIL chargeable in respect of any given chargeable development in the charging authority’s area; or

(b) would have the effect mentioned in paragraph (2)(a), but the correction is required in order to give effect to the modifications to the draft charging schedule recommended by the examiner.

(3) The charging authority must correct the error either—

(a) of its own volition; or

(b) if it is requested to do so in writing by any person.

(4) But the charging authority may not correct the error after the end of the period of six months beginning with the day on which the charging schedule was approved under section 213 of PA 2008.

(5) If an error is corrected in pursuance of this regulation the charging authority must, as soon as practicable after making the correction—

(a) issue a notice in writing (a “correction notice”) which specifies the correction of the error;

(b) where the correction was requested in accordance with paragraph (3)(b), send a copy of the correction notice to the person who requested the correction;

(c) publish the corrected charging schedule and correction notice on its website;

(d) make the corrected charging schedule and correction notice available for inspection at the places at which the documents mentioned in regulation 16(1)(a) were made available; and

(e) where the error is one to which paragraph (2)(b) applies—

(i) give notice by local advertisement of the correction, that a copy of the corrected charging schedule and correction notice is available for inspection, and of the places at which they can be inspected,

(ii) send a copy of the correction notice to those persons who requested to be notified of the approval of the charging schedule, and

(iii) send a copy of the correction notice to the relevant consenting authorities.

Section 27 Effect of correction of a charging schedule

(1) Where a correction is made to a charging schedule in accordance with regulation 26 , the charging schedule continues to have effect and is treated as corrected as specified in the correction notice issued under regulation 26(5)(a) with effect from the date that notice is issued.

(2) Paragraph (3) applies where—

(a) the error corrected is one to which regulation 26(2)(b) applies; and

(b) as a result of the error, the chargeable amount payable in respect of a chargeable development (D) decreases.

(3) The collecting authority must—

(a) notify the affected persons in writing of the correction; and

(b) recalculate—

(i) the chargeable amount payable in respect of D, and

(ii) where relief has been granted in respect of D, the amount of relief granted.

(4) For the purposes of paragraph (3)(a) the affected persons are—

(a) where D has been commenced, the persons liable to pay CIL in respect of D;

(b) where D has not commenced, the persons on whom the collecting authority is required to serve a liability notice in respect of D .

(5) For the purposes of paragraph (3)(b), the amount of any relief must be recalculated by reference to the corrected charging schedule, but must otherwise be calculated on the same basis as when originally calculated and using the information available to the collecting authority at that time.

Section 28 Charging schedule: effect

(1) A charging schedule takes effect at the beginning of the day specified for that purpose in the charging schedule.

(2) A charging schedule may not take effect any earlier than the day after the day on which it is published.

(3) A charging schedule issued by a charging authority has effect until—

(a) the beginning of the day on which that charging authority determines that it should cease to have effect; or

(b) the end of the day before the day a revised charging schedule issued by that charging authority takes effect.

(4) If a charging authority determines (in accordance with section 214(3) of PA 2008 ) that a charging schedule is to cease to have effect it must—

(a) publish a statement of that fact on its website;

(b) give notice of that fact by local advertisement; and

(c) notify the relevant consenting authorities of that fact.

Section 28A Charging schedules: procedure in relation to a charging schedule ceasing to have effect

(1) Subject to paragraph (2), a charging authority (other than the Mayor) which proposes to make a determination under section 214(3) of PA 2008 that a charging schedule is to cease to have effect must—

(a) prepare a statement which provides—

(i) details of the CIL receipts for the period of five years immediately preceding the date on which the statement is first published in accordance with sub-paragraph (d), or, where the charging schedule was not in effect for the whole of the five years, the period during which the charging schedule was in effect;

(ii) an assessment, for the period of five years beginning with the date on which it is proposed the charging schedule will cease to have effect in the area, of the potential effects of the proposal on the funding of infrastructure needs for the area; and

(iii) a summary of the measures (in relation to planning obligations or otherwise) the charging authority has or intends to put in place in relation to funding of infrastructure needs for the area, together with an assessment of how effective the authority considers those measures are likely to be in replacing the funding lost on the charging schedule ceasing to have effect;

(b) make a copy of the documents referred to in sub-paragraph (a) available for inspection at its principal office;

(c) send a copy of those documents to the consultation bodies;

(d) publish on its website—

(i) a statement specifying that the authority proposes to determine under section 214(3) of PA 2008 that a charging schedule is to cease to have effect;

(ii) a copy of the statement referred to in sub-paragraph (a); and

(iii) a statement specifying—

(aa) the period (being not less than four weeks) within which representations about the proposal may be made;

(bb) the address to which, and the name of the person (if any) to whom, representations about the proposal must be made;

(cc) that representations may be made in writing or by way of electronic communications;

(dd) that representations may be accompanied by a request to be notified at a specified address of the decision of the charging authority in relation to the proposal; and

(e) consider any representations made to it under this regulation.

(2) Paragraph (1) does not apply where the determination referred to in paragraph (1) is part of a proposal under which the charging authority replaces a charging schedule (A) with a new charging schedule (B) provided that A ceases to have effect on the same day B takes effect.

(3) Where paragraph (2) applies, in addition to publication of B under regulation 25 a charging authority must continue to—

(a) make a copy of A available for inspection at its principal office and at such other offices within its area as it considers appropriate; and

(b) publish A on its website.

(4) Where a charging authority makes a determination under section 214(3) of PA 2008 that a charging schedule is to cease to have effect it must—

(a) publish a statement of that fact on its website; and

(b) notify the relevant consenting authorities of that fact.

Section 29 Payment of fees and expenses of independent persons

(1) Subject to paragraph (2), a charging authority which appoints an independent person for the purposes of an examination must defray the fees and expenses of that person.

(2) Where two or more draft charging schedules are examined at the same examination, the fees and expenses of an independent person must be defrayed by each of the charging authorities whose draft charging schedules are the subjects of the examination.

(3) This regulation does not apply where the fees and expenses of the independent person are paid by the Secretary of State and recoverable by the Secretary of State in accordance with regulation 30 .

Section 30 Recovery of costs incurred by the Secretary of State

(1) The Secretary of State may require a charging authority whose draft charging schedule is the subject of an examination to pay the whole or any part of the costs incurred by the Secretary of State in relation to that examination.

(2) The costs that may be recovered by the Secretary of State under this regulation include, in particular—

(a) costs attributable to the remuneration, fees and expenses of an independent person; and

(b) administrative costs and overheads incurred by the Secretary of State in relation to the examination.

(3) Where two or more draft charging schedules are examined at the same examination, any costs recovered by the Secretary of State in relation to that examination must be recovered from each of the charging authorities whose draft charging schedules are the subject of the examination.

(4) Where a joint examination is carried out in accordance with regulation 22(2) or (3), the costs incurred by the Secretary of State in relation to the examination of a charging schedule at that examination may be recovered by the Secretary of State in accordance with this regulation to the extent that those costs are not recoverable under—

(a) section 303A(1A) of TCPA 1990 (responsibility of local planning authorities for costs of holding certain inquiries); or

(b) section 338(9) of the Greater London Authority Act 1999.

(5) The costs incurred by the Secretary of State in relation to an examination which does not take place may be recovered by the Secretary of State from the charging authorities from which they would have been recoverable had the examination taken place.

(6) The Secretary of State may cause the amount of any costs recoverable in accordance with this regulation to be certified; and any amount so certified and required to be paid by a charging authority is recoverable from that authority as a civil debt.

Section 31 Assumption of liability

(1) A person who wishes to assume liability to pay CIL in respect of a chargeable development must submit an assumption of liability notice to the collecting authority.

(2) An assumption of liability notice must—

(a) be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect); and

(b) include the particulars specified or referred to in the form.

(3) A person who assumes liability in accordance with this regulation is liable on commencement of the chargeable development to pay an amount of CIL equal to the chargeable amount less the amount of any relief granted in respect of the chargeable development.

(4) A person is deemed to have assumed liability on the day on which the collecting authority receives a valid assumption of liability notice.

(5) On receiving a valid assumption of liability notice the collecting authority must send an acknowledgement of its receipt to the person who assumed liability.

(6) A person may withdraw an assumption of liability at any time before commencement of the chargeable development by giving notice of the withdrawal in writing to the collecting authority.

(7) Other than by way of a transfer of assumed liability, a person may not assume liability to pay CIL in respect of a chargeable development after that development has been commenced.

(8) An assumption of liability notice is valid if it complies with the requirements of paragraph (2).

Section 32 Transfer of assumed liability

(1) A person who has assumed liability to pay CIL in respect of a chargeable development (P1) may transfer that assumption of liability to another person (P2) by submitting a liability transfer notice to the collecting authority.

(2) A liability transfer notice must—

(a) be submitted in writing on a form published by the Secretary of State (or a form to substantially the same effect); and

(b) include the particulars specified or referred to in the form.

(3) A liability transfer notice must be received by the collecting authority no later than the day on which the final payment of CIL is due in respect of the chargeable development.

(4) On receiving a valid liability transfer notice the collecting authority must send an acknowledgement of its receipt to P1 and P2.

(5) On the day on which the collecting authority receives a valid liability transfer notice, P2—

(a) is deemed to have assumed liability to pay CIL in respect of the chargeable development; and

(b) becomes liable to pay the outstanding amount of CIL payable in respect of the chargeable development.

(6) A liability transfer notice is valid if it complies with the requirements of paragraph (2).

Section 33 Default liability

(1) This regulation applies where a chargeable development is commenced in reliance on planning permission and nobody has assumed liability to pay CIL in respect of that development.

(2) Liability to pay CIL must be apportioned between each material interest in the relevant land.

(3) Paragraph (2) is subject to paragraph (4).

(4) A person (P) is liable to pay the whole amount of CIL payable in respect of the chargeable development if—

(a) P, or a person acting on behalf of P, has entered on and taken possession of the relevant land (in whole or in part)—

(i) pursuant to a power conferred by or under statute, and

(ii) without the agreement of the owners of the relevant land;

(b) P, or a person acting on behalf of P, carries out works on the relevant land which cause the chargeable development to be commenced; and

(c) at the time the chargeable development is commenced P is not an owner of the relevant land.

Section 34 Apportionment of liability

(1) This regulation applies where liability to pay CIL is apportioned between each material interest in the relevant land.

(2) The owner (O) of a material interest in the relevant land is liable to pay an amount of CIL calculated by applying the following formula—

where—

the value of the material interest owned by O;

an amount equal to the aggregate of the values of each material interest in the relevant land; and

the chargeable amount payable in respect of the chargeable development.

(3) But where O is granted relief in respect of the chargeable development, O is liable to pay an amount of CIL equal to the amount calculated in accordance with paragraph (2) less the amount of relief granted to O.

(4) For the purposes of paragraph (2)—

(a) the value of a material interest is the price that it might reasonably be expected to obtain if sold on the open market on the day the apportionment takes place; and

(b) the valuation shall assume that the chargeable development has been completed on the day before the apportionment takes place.

(5) The price referred to in paragraph (4) shall not be assumed to be reduced on the ground that the whole of the relevant land is to be placed on the open market at the same time.

Section 35 Apportionment of liability: information notice

(1) Before a collecting authority apportions liability between each material interest in the relevant land it may serve an information notice on an owner of the relevant land.

(2) The information notice may require the owner to give such of the following information as may be specified in the notice—

(a) information as to the owner’s interest in the relevant land;

(b) such other information in the owner’s possession or control which the collecting authority considers relevant to assist it in apportioning liability.

(3) An information notice must inform the owner of the possible consequences of a failure to comply with the notice .

(4) A requirement of the information notice is complied with by giving the required information to the collecting authority in writing before the end of the period of 14 days beginning with the day on which the notice is served.

Section 36 Default of liability

(1) This regulation applies where—

(a) a person (P) assumed liability to pay CIL in respect of a chargeable development; and

(b) the collecting authority has been unable to recover an amount of CIL (A) payable by P.

(2) The collecting authority may determine that liability to pay A is transferred to the owners of the relevant land.

(3) But a collecting authority may not make a determination under paragraph (2) before it has made all reasonable effort to recover A using one or more of the provisions in Chapter 3 of Part 9.

(4) A collecting authority which makes a determination under paragraph (2) must—

(a) issue and serve a default of liability notice; and

(b) apportion liability to pay A between each material interest in the relevant land.

(5) Regulation 34 applies for the purposes of apportioning liability in accordance with paragraph (4)(b) as if references to the chargeable amount were references to A.

(6) The default of liability notice mentioned in paragraph (4)(a) must—

(a) be issued on a form published by the Secretary of State (or a form to substantially the same effect);

(b) state the outstanding amount of CIL payable in respect of the chargeable development;

(c) include the other information specified in the form; and

(d) be served on the owner of each material interest in the relevant land.

(7) A collecting authority which has made a determination under paragraph (2) may not impose a surcharge or serve a CIL stop notice in respect of the chargeable development to which the determination relates before the end of the period of seven days beginning with the day on which the default of liability notice is issued.

Section 37 Joint liability

(1) Where two or more persons are joint owners of an interest in land they shall each be jointly and severally liable to pay any CIL payable in respect of that interest.

(2) Where two or more persons have assumed liability to pay CIL in respect of a chargeable development they shall each be jointly and severally liable to pay any CIL payable in respect of that chargeable development.

Section 38 Interests held on trust

(1) Where a material interest in the relevant land is held by a person as a bare trustee, these Regulations apply as if that interest were vested in, and the acts of the trustee in relation to it were the acts of, the person for whom that person is the trustee.

(2) Where the trustees of a settlement are liable to pay CIL, any amount due may be recovered from any one or more of the responsible trustees.

(3) The responsible trustees in relation to a material interest in the relevant land are the persons who were trustees on the day on which the chargeable development was commenced and any person who subsequently becomes a trustee.

(4) In this regulation—

“settlement” means a trust which is not a bare trust; and

“bare trust” means a trust under which property is held by a person as trustee—

for a person who is absolutely entitled as against the trustee, or who would be so entitled but for being a minor or other person under a disability; or

for two or more persons who are or would be jointly so entitled,

and includes a case in which a person holds property as nominee for another.

Section 39 Effect of death on assumed liability

(1) This regulation applies where a person (P) who has assumed liability to pay CIL in respect of a chargeable development dies before the chargeable development is commenced.

(2) P’s assumption of liability ceases to have effect.

(3) A person may assume liability to pay CIL in respect of the chargeable development before it is commenced.

(4) An assumption of liability under paragraph (3) must be made in accordance with regulation 31 ; but for the purposes of that regulation as it applies to this paragraph, an assumption of liability notice is not valid unless it is accompanied by P’s death certificate.

Section 40 Calculation of chargeable amount

(1) The collecting authority must calculate the amount of CIL payable (“chargeable amount”) in respect of a chargeable development in accordance with this regulation.

(2) The chargeable amount is an amount equal to the aggregate of the amounts of CIL chargeable at each of the relevant rates.

(3) But where that amount is less than £50 the chargeable amount is deemed to be zero.

(4) The relevant rates are the rates, taken from the relevant charging schedules, at which CIL is chargeable in respect of the chargeable development.

(5) The amount of CIL chargeable at a given relevant rate (R) must be calculated by applying the following formula—

where—

A = the deemed net area chargeable at rate R, calculated in accordance with paragraph (7);

I p = the index figure for the year in which planning permission was granted; and

I c = the index figure for the year in which the charging schedule containing rate R took effect.

(6) In this regulation the index figure for a given year is—

(a) the figure for 1st November for the preceding year in the national All-in Tender Price Index published from time to time by the Building Cost Information Service of the Royal Institution of Chartered Surveyors; or

(b) if the All-in Tender Price Index ceases to be published, the figure for 1 st November for the preceding year in the retail prices index.

(7) The value of A must be calculated by applying the following formula—

where—

G = the gross internal area of the chargeable development;

G R = the gross internal area of the part of the chargeable development chargeable at rate R;

K R = the aggregate of the gross internal areas of the following—

retained parts of in-use buildings, and

for other relevant buildings, retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development;

E = the aggregate of the following—

the gross internal areas of parts of in-use buildings that are to be demolished before completion of the chargeable development, and

for the second and subsequent phases of a phased planning permission, the value E x (as determined under paragraph (8)), unless E x is negative,

provided that no part of any building may be taken into account under both of paragraphs (i) and (ii) above.

(8) The value E x must be calculated by applying the following formula—

where—

E P = the value of E for the previously commenced phase of the planning permission;

G P = the value of G for the previously commenced phase of the planning permission; and

K PR = the total of the values of K R for the previously commenced phase of the planning permission.

(9) Where a collecting authority does not have sufficient information, or information of sufficient quality, to enable it to establish that a relevant building is an in-use building, it may deem it not to be an in-use building.

(10) Where a collecting authority does not have sufficient information, or information of sufficient quality, to enable it to establish—

(a) whether part of a building falls within a description in the definitions of K R and E in paragraph (7); or

(b) the gross internal area of any part of a building falling within such a description,

it may deem the gross internal area of the part in question to be zero.

(11) In this regulation—

“building” does not include—

a building into which people do not normally go,

a building into which people go only intermittently for the purpose of maintaining or inspecting machinery, or

a building for which planning permission was granted for a limited period;

“in-use building” means a building which—

is a relevant building, and

contains a part that has been in lawful use for a continuous period of at least six months within the period of three years ending on the day planning permission first permits the chargeable development;

“new build” means that part of the chargeable development which will comprise new buildings and enlargements to existing buildings;

“relevant building” means a building which is situated on the relevant land on the day planning permission first permits the chargeable development;

“relevant charging schedules” means the charging schedules which are in effect—

at the time planning permission first permits the chargeable development, and

in the area in which the chargeable development will be situated;

“retained part” means part of a building which will be—

on the relevant land on completion of the chargeable development (excluding new build),

part of the chargeable development on completion, and

chargeable at rate R.

Section 41 Interpretation of Part 6

(1) In this Part—

“apportionment assessment” means an assessment (carried out in accordance with regulation 34 ) of how liability to pay CIL in respect of the chargeable development should be apportioned between each material interest in the relevant land;

“by local advertisement” means by publication on at least one occasion in a local newspaper circulating in the whole of the area of the charging authority;

“charitable institution” means—

a charity,

a trust of which all the beneficiaries are charities, or

a unit trust scheme in which all the unit holders are charities,

and for the purposes of this definition “charity” means any person or trust established for charitable purposes only;

“charitable purpose” has the same meaning as in section 2 of the Charities Act 2006 ;

“local housing authority” has the same meaning as in section 1 of the Housing Act 1985 ;

“material disposal” means—

a transfer of a legal estate, or

the grant of a lease for a term of more than seven years from the date of the grant; and

...

(2) For the purposes of this Part a person is eligible for charitable relief if that person is exempt from liability to pay CIL under regulation 43 or is eligible for relief from liability to pay CIL under regulation 44 ... .

Section 42 Exemption for minor development

(1) Liability to CIL does not arise in respect of a ... development if, on completion of that development, the gross internal area of new build on the relevant land will be less than 100 square metres.

(2) But paragraph (1) does not apply where the ... development will comprise one or more dwellings.

(3) In paragraph (1) “new build” means that part of the ... development which will comprise new buildings and enlargements to existing buildings.

Section 42A Exemption for residential annexes or extensions

(1) ... A person (P) is exempt from liability to pay CIL in respect of development if—

(a) P owns a material interest in a dwelling (“main dwelling”);

(b) P occupies the main dwelling as P’s sole or main residence; and

(c) the development is a residential annex or a residential extension.

(2) The development is a residential annex if it—

(a) is wholly within the curtilage of the main dwelling; and

(b) comprises one new dwelling.

(3) The development is a residential extension if it—

(a) is an enlargement to the main dwelling; and

(b) does not comprise a new dwelling.

(4) An exemption or relief under this regulation—

(a) in respect of a residential annex is known as an exemption for residential annexes;

(b) in respect of a residential extension is known as an exemption for residential extensions.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 42B Exemption for residential annexes or extensions: procedure

(1) A person who wishes to benefit from the exemption for residential annexes or extensions must submit a claim to the collecting authority in accordance with this regulation.

(2) The claim must—

(a) subject to paragraph (3A), be received by the collecting authority before commencement of the chargeable development;

(b) be submitted to the collecting authority in writing on a form published by the Secretary of State (or a form substantially to the same effect);

(c) include the particulars specified or referred to in the form; and

(d) be accompanied by the documents specified or referred to in the form.

(3) Subject to paragraph (3A), a claim under this regulation will lapse where the chargeable development to which it relates is commenced before the collecting authority has notified the claimant of its decision on the claim.

(3A) Paragraphs (2)(a) and (3) do not apply where an exemption for residential annexes or extensions has been granted in relation to a chargeable development and the annex or extension changes after the commencement of that development.

(4) As soon as practicable after receiving a valid claim ... the collecting authority must grant the exemption and notify the claimant in writing of the exemption granted (or the amount of relief granted, as the case may be) and, in relation to an exemption for residential annexes, provide an explanation of the requirements of regulation 67(1) .

(5) A claim for an exemption for residential annexes or extensions is valid if it complies with the requirements of paragraph (2).

(6) A person who is granted an exemption for residential annexes or residential extensions ceases to be eligible for that exemption if a commencement notice is not submitted to the collecting authority before the day the chargeable development is commenced.

Section 42C Withdrawal of the exemption for residential annexes

(1) This regulation applies if an exemption for residential annexes is granted and a disqualifying event occurs before the end of the clawback period.

(2) For the purposes of this regulation, a disqualifying event is—

(a) the use of the main dwelling for any purpose other than as a single dwelling;

(b) the letting of the residential annex; or

(c) the sale of the main dwelling or the residential annex unless they are sold at the same time to the same person.

(3) Where this regulation applies the relevant person is liable to pay—

(a) an amount of CIL equal to the amount of CIL that would have been payable on commencement of the development if the exemption had not been granted; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The relevant person must notify the collecting authority in writing of the disqualifying event before the end of the period of 14 days beginning with the day on which the disqualifying event occurs.

(5) As soon as practicable after receiving the notice of the disqualifying event, the collecting authority must notify the relevant person in writing of the amount of CIL payable under paragraph (3).

(6) In this regulation—

(a) “main dwelling” and “residential annex” have the same meaning as in regulation 42A; and

(b) “relevant person” means the person benefitting from the exemption for residential annexes in respect of the dwelling which has ceased to qualify for the exemption.

Section 43 Exemption for charities

(1) An owner (C) of a material interest in the relevant land is exempt from liability to pay CIL in respect of a chargeable development if—

(a) C is a charitable institution; and

(b) the chargeable development will be used wholly or mainly for charitable purposes (whether of C or of C and other charitable institutions).

(2) But paragraph (1) does not apply where—

(a) that part of the chargeable development to be used for charitable purposes will not be occupied by or under the control of a charitable institution; or

(b) the material interest is owned by C jointly with a person who is not a charitable institution; ...

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of paragraph (1) use of a chargeable development for charitable purposes includes leaving it unoccupied.

Section 44 Discretionary charitable relief: investment activities

(1) An owner (C) of a material interest in the relevant land is eligible for relief from liability to pay CIL in respect of a chargeable development if—

(a) discretionary charitable relief is available in the area in which the chargeable development will be situated;

(b) C is a charitable institution; and

(c) the whole or the greater part of the chargeable development will be held by C or by C and other charitable institutions as an investment from which the profits will be applied for charitable purposes (whether of C or of C and other charitable institutions).

(2) Paragraph (1) is subject to the following provisions of this regulation.

(3) Relief may not be granted under paragraph (1) if—

(a) C intends to occupy that part of the chargeable development mentioned in paragraph (1)(c) and use it for ineligible trading activities; or

(b) the material interest is owned by C jointly with a person who is not a charitable institution.

(4) In paragraph (3)(a) “ineligible trading activities” means trading activities other than the sale of goods donated to C where the proceeds of sale of the goods (after any deduction of expenses) are applied to the charitable purposes of C.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 45 Other discretionary charitable relief

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