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Bournemouth Borough Council

Community Infrastructure Levy

Guide for Developers and Applicants

Version 8 : 18 January 2017

Contents

1.0 Introduction

1

2.0 Will my development be liable to pay the Community Infrastructure Levy?

2

3.0 What are the Community Infrastructure Levy rates in Bournemouth?

3

4.0 How is Community Infrastructure Levy calculated?

5

Example Community Infrastructure Levy Scenarios

7

5.0 Community Infrastructure Levy Process

10

Figure 1: Community Infrastructure Levy Process Flow Chart

11

Enforcement Measures

16

Permitted Development and Prior Approval

16

6.0 Reliefs and Exemptions

17

7.0 Appeals

18

8.0 What is the relationship between the Community Infrastructure Levy and Section 106?

19

Appendices Appendix 1: Town Centre AAP Area Boundary 20 Appendix 2: CIL Formula for calculating the chargeable amount 21 Appendix 3: How to measure Gross Internal Area (GIA) 26 Appendix 4: CIL Enforcement Provisions 27 Appendix 5: CIL Appeals Procedure 30 Appendix 6: CIL Instalments Policy 34

Bournemouth CIL Guide for Developers and Applicants Version 8: 18 January 2017

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Bournemouth CIL: Guide for Developers and Applicants

1.0 Introduction

1.1 Bournemouth Borough Council adopted the Community Infrastructure Levy

Charging Schedule on 19th January 2016. This can be viewed at

www.bournemouth.gov.uk/cil. The Charging Schedule will take effect on 1st

March 2016.

1.2 Planning applications determined on or after 1st March 2016 may be liable to

pay CIL. This includes situations where a resolution to grant planning

permission subject to a S106 agreement is made before CIL is implemented

but the formal grant of planning permission is made after the implementation

date. The levy will also apply to any appeal decisions allowed after the

implementation date.

1.3 However there are certain situations where CIL may not be required:

If a scheme is granted outline planning permission before the CIL

implementation date, the subsequent approval of reserved matters will not

trigger a liability for CIL. CIL would only be liable for permissions for new

outline applications or detailed full applications.

The renewal of a planning permission which was approved prior to the CIL

implementation date will not trigger a liability for CIL.

Applications made under Section 73 of the Town and Country Planning

Act to vary a planning permission that was granted prior to the

implementation date where there is no increase in floorspace over the

original consent will not trigger a CIL liability.

1.4 This Guide provides information on:

What development will be liable / exempt;

How much CIL will be charged for different development types;

How payment will be calculated;

When and how it will be collected – the CIL Process;

Exemptions and Reliefs;

Enforcement and appeals;

The relationship between CIL and S106.

What is CIL?

1.5 Community Infrastructure Levy (CIL) is a levy that local authorities can charge

on development in their area. CIL income can be used to help pay for

infrastructure needed to support new development, including transport, open

space, recreational facilities, heathland mitigation and education provision.

The Council’s Regulation 123 List sets out the type of infrastructure that may

http://www.bournemouth.gov.uk/cil


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be funded from the levy. The Regulation 123 List can be viewed on the

website at www.bournemouth.gov/cil

1.6 CIL is in the form of a charge levied in £s per square metre on each square

metre (sq m) of additional floorspace created by new CIL liable development.

2.0 Liability to pay CIL

What developments are liable to pay CIL?

2.1 Within Bournemouth only the following types of development are liable to pay

CIL (see page 4 for Use Definitions or the adopted CIL Charging Schedule,

which will be published on the website in due course):-

Residential developments (including retirement and extra care housing)

outside the Town Centre Area Action Plan (AAP) Area (see Appendix 1 for

boundary of AAP area);

Convenience retail developments;

Comparison retail developments outside the Town Centre AAP area;

Student accommodation.

Within these development types, national regulations define that CIL can be

charged for the following development:-

Development comprising 100 sq m or above of new build floorspace (this

includes extensions to existing buildings);

New build of less than 100 sq m floorspace that results in the creation of

one or more dwellings (this includes extensions to existing buildings);

Change of use where at least part of the floorspace of the existing building

has not been in lawful use for a continuous period of 6 months within the

previous 3 years on the day planning permission first permits the

chargeable development (see paragraph 4.4 for explanation).

What developments are not liable to pay CIL?

2.2 Within Bournemouth, the following development types will not be liable to pay

CIL (see page 4 for Use Definitions or the adopted Charging Schedule when

available on the website):-

Residential developments inside the Town Centre AAP area (see

Appendix 1 for boundary of AAP area)

Residential extensions. In Bournemouth we are taking a pragmatic view

and are not currently charging CIL for residential extensions

Comparison retail developments inside the Town Centre AAP area

Offices

Light industrial/warehousing

http://www.bournemouth.gov/cil


3

Hotels

Mixed leisure

Public service and community facilities

Other uses (uses not identified in the Charging Schedule)

In addition to the above, national regulations provide for the following

development types to be exempt from paying CIL;

Buildings into which people do not normally go, or go only intermittently for

the purpose of inspecting or maintaining – eg electricity substation, wind

turbine;

Buildings with floorspace less than 100sq m if not a new dwelling – this is

classed as a “minor development exemption”;

Change of use with no additional floorspace and the former use was lawful

and in continuous use for a period of at least 6 months of the 3 years

preceding the grant of planning permission (see paragraph 4.4 for

explanation);

Subdivision of a single dwelling house to 2 or more separate dwellings;

Buildings for which planning permission is granted for a temporary period;

Vacant buildings brought back into the same use;

Mezzanine floors inserted into an existing building are not liable unless

they form part of a wider planning permission that seeks to provide other

works as well;

Social housing where a claim for social housing relief is made and

accepted before development commences;

Buildings for and occupied by a charity for charitable purposes where a

claim for charitable relief is made and accepted before development

commences;

Self-build new home, extension or residential annexe where an exemption

claim form is submitted and accepted before development commences.

3.0 What are the CIL rates in Bournemouth?

3.1 The Bournemouth CIL Charging Schedule, which can be viewed at

www.bournemouth.gov.uk/cil identifies which types of development are liable

to pay CIL. The table of CIL rates is reproduced below:-

The boundary of the Town Centre AAP area is shown in Appendix 1.

Development types are defined below the table.



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*Please note that the CIL rates set out in the Charging Schedule are subject

to indexation. CIL rates are index linked from the year when CIL is introduced

to the year when planning permission is granted, using the Royal Institute of

Chartered Surveyors (RICS) All-in Tender Price Index. This means that the

rates shown in the 2016 Charging Schedule will change from the 1st January

2017 and thereafter annually on the 1st January each year.

Use Definitions

The following use definitions apply:-

Retirement housing – also known as sheltered housing. These are defined as groups of dwellings, often flats and bungalows, that provide independent, self-contained homes. There is likely to be some element of communal facilities, such as a lounge or warden.

Extra-care housing – also known as assisted living. Housing with care where people live independently in their own flats but have access to 24 hour care and support. Varying amounts of care and support can be offered, normally as part of a care package with additional fees to pay for the services and facilities. These schemes will usually have their own staff and may provide one or more meals a day.

These types of older persons housing would not provide the same level of care as residential care or nursing homes where residents do not live in self

Development Type CIL Charge* per

sqm

Residential development (including retirement and extra care housing) outside the Town Centre AAP area

£70

Residential development (including retirement and extra care housing) inside the Town Centre AAP area

£0

Offices £0

Light Industrial/warehousing £0

Student accommodation £40

Comparison Retail inside the Town Centre AAP area £0

Comparison Retail outside the Town Centre AAP area £250

Large scale Convenience Retail / Supermarkets £250

Small scale Convenience Retail £134

Hotels £0

Mixed leisure £0

Public service and community facilities £0

Other (standard charge) uses £0


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contained accommodation and where 24 hour personal care and/or nursing care and/or nursing care is provided together with all meals.

Comparison Retail - a shop or store selling mainly goods which are not everyday essential items. Such items include clothing, footwear, household and recreational goods.

Large scale Convenience Retail / Supermarkets – Usually over 280 sq m net retail floorspace, which exceeds the Sunday Trading Act threshold. Selling mainly everday essential items including food, drinks, newspapers/magazines and confectionery. Provide for weekly food shopping.

Small scale Convenience Retail – Between 100 sq m and 280 sq m net retail floorspace, which is less than the Sunday Trading Act threshold. Selling mainly everyday essential items including food, drinks, newspapers / magazines and confectionery. Provide for “top-up” food shopping.

Mixed convenience and comparison uses - Stores which sell a mixture of convenience and comparison goods should be categorised according to their main use, which is taken to mean more than 50% comparison or convenience retail.

No specific retail use identified - Where no particular form of retail use is conditioned, the Local Planning Authority will assume that the ‘intended use for the CIL charging purposes will be mainly convenience retail and thus the convenience retail rate will be applied, as an open ended permission would allow this.

Other standard charge uses – Peripheral types of development such as sui generis uses that are not central to the delivery of the Core Strategy. The Economic Viability Report October 2014 recommends that a zero CIL is charged on building uses not specifically dealt with in the Charging Schedule.

3.2 The Charging Schedule has been subject to a public examination and is

available to view on www.bournemouth.gov.uk/cil . The rates in the Charging

Schedule are based on evidence produced in the Bournemouth CIL Economic

Viability Report October 2014, Addendum December 2014, Further

Explanation on Retail Testing May 2015 and Further Testing for Older Person

Housing July 2015. These reports and other supporting evidence to the

Examination of the CIL Draft Charging Schedule can be viewed at

www.bournemouth.gov.uk/CILExamination. Background information and

evidence on previous stages of public consultation on the Draft Charging

Schedule can be viewed at www.bournemouth.gov.uk/CILSubmission

4.0 How is CIL calculated?

4.1 CIL will be levied on the gross internal area of the net additional liable

floorspace. It is levied as a charge per square metre of net additional liable

floorspace.


http://www.bournemouth.gov.uk/CILExamination

http://www.bournemouth.gov.uk/CILSubmission


6

4.2 The chargeable amount is calculated using the formula set in national

regulations. A summary of the formula is set out in Appendix 2.

4.3 The Royal Institute of Chartered Surveyors (RICS) has produced guidance on

how to measure Gross Internal Area (GIA) which is contained within a

document called RICS Code of Measuring Practice 6th Edition. This is

summarised in Appendix 3. The Council will use this guide to measure or

check the GIA of a development and calculate or confirm its relevant CIL rate.

4.4 The CIL Regulations allow the floorspace of any existing buildings on the site

that are to be demolished or re-used to be discounted against the floorspace

of new chargeable development where:-

At least part of the existing building has been in continuous lawful use* for

at least six months in the 3 years prior to the day planning permission first

permits the chargeable development.**

Any buildings to be demolished must still be standing on the day that

planning permission first permits the chargeable development.**

*Lawful use - the CIL Regulations use the term “lawful use” but there is no

definition. It is taken to mean occupied for its lawful planning use.

Where an applicant intends to rely on re-using or demolishing in-use

buildings to offset a CIL liability, the applicant must provide evidence

that at least part of the building has been in its lawful planning use for a

continuous period of at least six months in the 3 years prior to the day

planning permission first permits the chargeable development.

Information that could be submitted to demonstrate this can include

evidence such as business rate/council tax bills and payments,

electricity/gas bills or copies of leases.

**The day that planning permission first permits the chargeable development

is usually the date planning permission is granted for full planning

permissions. However it is later for outline permissions and phased

permissions.

4.5 If this applies, after these deductions the net additional floorspace will be

chargeable, which is then multiplied by the applicable CIL rate.

4.6 CIL payments are index linked from the year when CIL is introduced by the

Council to the year when planning permission is granted. The index we must

use is known as the national All-in Tender Price Index which is published by

the Build Cost Information Service (BCIS).

4.7 Where the chargeable development is calculated at less than £50 the CIL

Regulations deem it to be zero.


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CIL Calculator

4.8 The Council is developing an online calculator to enable developers to

estimate their CIL liabilities before submitting planning applications. The

calculator will give an indication of the CIL liability. The final liability will be

calculated by Council officers when the planning application has been

submitted. The calculator will be available to view on the website soon.

Example CIL Scenarios

Development Chargeable area

50 sq m extension to house outside the Town Centre AAP area.

Developments of less than 100 sq m that do not create a dwelling do not pay CIL. Therefore any extension of less than 100sq m is not chargeable.

Extension of 120 sq m to house outside the Town Centre AAP area.

CIL is chargeable on the additional floorspace where the extension is 100 sq m or above. In Bournemouth we are taking a pragmatic view and are not currently charging CIL for residential extensions. Therefore CIL is not chargeable for this extension.

Subdivision of one dwelling outside the Town Centre AAP area into two flats. The conversion does not result in any new build floor space. The dwelling has been vacant for 4 years.

The sub-division of a dwelling into 2 dwellings is not CIL liable if there is no increase in existing floorspace. There is no requirement to demonstrate lawful use in this example. If the development only involves bringing a vacant dwelling back into use for residential use, even if the dwelling has been vacant for more than 3 years, then CIL is not chargeable.

Conversion and change of use of the first floor of an existing property outside the AAP area into 2 flats. The ground floor of the property is an A1 retail unit. The first floor is currently used as storage for the retail unit.

No exemption as even though there is no new new floorspace, it is creating new dwellings. However as the first floor is in lawful use in association with the retail unit, the floorspace is deductable. CIL is not chargeable as there is no additional floorspace.

Conversion of 500 sq m vacant chapel outside the AAP area into a residential dwelling. The building is vacant and has

The building is no longer in lawful use therefore the floorspace cannot be deducted when calculating CIL liability.


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not been in use for 5 years. CIL will be charged on 500 sq m at the residential rate of £70 per sq m.

Conversion and extension of an existing dwelling to form 2 flats outside the Town Centre AAP area. The existing dwelling is 105 sq m and the extension is 45 sq m.

Although the new build is only 45 sq m, because it results in a new dwelling, CIL applies. CIL will be chargeable on the additional floorspace of 45 sq m at the residential rate of £70 per sq m.

Demolition of an existing dwelling in lawful use outside the Town Centre AAP area and construction of block of 9 flats. The existing dwelling is 180 sq m and the block of flats is 1,000 sq m.

As the existing dwelling is in lawful use, its floorspace is deducted when calculating CIL liability. CIL will be chargeable on the additional floorspace of 820 sq m at the residential rate of £70 per sq m.

Demolition of an existing dwelling not in lawful use outside the Town Centre AAP area and the construction of 7 flats. The existing dwelling is 150 sq m and the block of flats is 1,000 sq m.

As the existing building is not in lawful use its floorspace is not deducted when calculating CIL liability. CIL will be charged on 1,000 sq m at the residential rate of £70 per sq m.

Residential development of 2,500 sq m for 10 houses and 6 flats on a cleared site outside the Town Centre AAP area. Prior to the commencement of development the Council receives a claim for 950 sq m of Social Housing Relief for the 6 flats.

Vacant site – previous dwellings demolished - therefore no existing floorspace to deduct. Initial CIL liability of 2,500 sq m at the residential rate of £70 per sq m Following approval of an application for social housing relief, 950 sq m is deducted. CIL liability is recalculated and will be chargeable on 1,550 sq m at the residential rate of £70 per sq m.

Examples of mixed use schemes where there is demolition of existing floorspace to discount.

The formula in CIL Regulation 40 apportions the floorspace that is being demolished or re-used between the different levy rates when more than one rate is applicable. Please see Appendix 2 for a full explanation and a more detailed example on page 24-25 using the formula which involves floorspace to be demolished and re-used. The 2 mixed use examples below involve demolition only and give a simplified explanation of how this is apportioned across the development.


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Demolition of a 2,000 sq m office building, 1,000 sq m of which is in lawful use and its replacement with a building of 4,000 sq m comprising 2,000 sq m convenience retail, 1,000 sq m office and 1,000 sq m hotel development in the town centre AAP area.

Even though only part of the floorspace is in lawful use, the total amount of existing floorspace can be deducted from CIL liability. This results in a total liable floorspace of 2,000 sq m but as the new building comprises a range of uses, the deduction of the existing floorspace is apportioned across the whole development – 50% convenience retail, 25% office and 25% hotel. Therefore of the 2,000 sq m demolished floorspace; 1,000 sq m is deducted from the convenience floorspace, 500 sq m from office floorspace and 500 sq m from hotel floorspace. Then the liable floorspace is worked out. Retail liability 2,000 sq m – 1,000 sq m = 1,000 sq m Office liability 1,000 sq m – 500 sq m = 500 sq m However there is a 0 rate for this use in charging schedule. Hotel liability 1,000 sq m – 500 sq m = 500 sq m However there is a 0 rate for this use in charging schedule. CIL charges for convenience retail apply across the Borough, therefore CIL liability for this scheme would be 1,000 sqm at the rate for large scale convenience retail/supermarkets.

Demolition of a 4,000 sq m office building in lawful use, and replacement with a 10,000 sq m building comprising 9,700 sq m of student accommodation and a 300 sq m A3 cafe use on part of the ground floor in the Town Centre AAP area.

As the office is in lawful use, the existing floorspace can be deducted from CIL liability. This results in a total liable floorspace of 6,000 sq m but as the new building comprises two different uses, the


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deduction of the existing floorspace is apportioned across the whole development – 97% student accommodation and 3% A3 cafe use Therefore of the 4,000 sq m demolished floorspace, 3,880 sq m is deducted from student accommodation and 120 sq m is deducted from A3 cafe use. Then the liable floorspace is worked out Student accommodation liability = 9,700 sq m – 3,880 sq m = 5,820 sq m A3 cafe liability = 300 sq m – 120 sq m = 180 sq m However there is a £0 rate for this use in the charging schedule. CIL charges for student accommodation apply across the whole Borough therefore CIL liability for this scheme would be 5,820 sq m at the rate for student accommodation.

5.0 CIL Process

5.1 The CIL Regulations set out a statutory process for the collection of CIL that

applicants and the Council must follow. A flow chart of the process is set out

in Figure 1 on the next page and the stages are summarised on the pages

after this chart.


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Application

Permission

Comm Commencement

Enforcement

action

Full payment

due

immediately

CIL not paid

Instalment

terms

broken

Council issues

receipt/s

CIL paid in

line with

payment

procedure

Council issues a CIL Demand

Notice with due dates and

payment procedure.

If circumstances change,

Council will issue a revised

Demand Notice

If you do not submit a Commencement Notice or

give the wrong commencement date, the Council

will determine the ‘deemed commencement date’.

Full payment then becomes due immediately

Submit CIL Form 6: Commencement Notice to

inform Council when development commences.

Must be returned no later than one day before

development is to be commenced

Council issues CIL

Liability Notice setting out

total amount of CIL due to

parties that have assumed

liability and the

landowner(s).

If claims for relief or

exemption are approved,

or if circumstances

change, the Council will

issue a revised Liability

Notice

Council grants planning

permission and issues a CIL

Liability Notice setting out

total amount of CIL due.

Before development

commences, submit CIL

Form 1: Assumption of

Liability, if not done earlier

If liability changes any time

before final payment is

due:-

Withdrawal of Liability:

submit CIL Form 3

Transfer of Liability: submit

CIL Form 4

If applicable, apply to

claim relief or exemption,

if not done earlier

Social housing Relief or

Charitable Relief: submit

CIL Form 2

Self Build Home

Exemption: submit CIL

Form 7 Part 1

Self Build Residential

Annex Exemption: submit

CIL Form 8

Provide information with application that will

allow Council to calculate CIL liability correctly:

submit CIL Additional Information Requirement

Form. CIL Form 1: Assumption of Liability and

Claim Forms for Relief or Exemptions can also

be submitted at this time.

Submit CIL Form 5 “Notice of Chargeable

Development” (this includes ‘Assumption of

Liabilty’)

If no notice submitted, Council will prepare

the notice and serve on the owner

Planning Permission

Required

Planning Permission

Not Required

If no-one has assumed liability,

liability passes to the landowner

and payment is due immediately

on commencement of the

development

Figure 1

CIL Process Flow Chart


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Before submitting a planning application

5.2 Prior to submitting a planning application, applicants are advised to refer to

Section 2.0 (pages 2 – 3) of this document for advice on CIL liability or the

introduction to Planning Practice Guidance on Community Infrastructure Levy

at http://planningguidance.communities.gov.uk/blog/guidance/community-

infrastructure-levy/cil-introduction/.The Council is developing an online

calculator that can give an indication of CIL charges. This will be put on the

website when available. You are also advised to refer to advice on Section

106 agreements on www.bournemouth.gov.uk/developercontributions. This

sets out relevant policies for affordable housing and heathlands mitigation

(Strategic Access Management and Monitoring – SAMM - element) for which

planning obligations can still be sought. In addition, your development may

require a site specific planning obligation. Please see section 8.0 “What is the

relationship between CIL and Section 106” for further explanation.

Stage 1: Submitting a Planning Application

5.3 Applications for full planning permission, reserved matters following an outline

planning permission and Lawful Development Certificates must submit the

CIL Additional Information Requirement Form:

http://www.planningportal.gov.uk/uploads/1app/forms/cil_questions.pdf

alongside the Planning application. The CIL Planning Application Additional

Information Requirement Guidance Note:

http://www.planningportal.gov.uk/uploads/1app/cil_guidance.pdf will help you

to complete this form.

5.4 Your planning application will not be validated if the CIL Additional Information

Form is not submitted with floor space details fully completed.

5.5 If it is known at this point who the person or party is that will be paying the CIL

charge, you should also submit an Assumption of Liability Form CIL Form 1:

Assumption of Liability (see paragraph 5.8).

http://www.planningportal.gov.uk/uploads/1app/forms/form_1_assumption_of_

liability.pdf

5.6 If you wish to claim relief from CIL for charitable or social housing purposes or

consider that your development should be exempt from CIL for self build

homes or residential annexes you can at this stage submit one of the

following forms, after having submitted an Assumption of Liability form:-

CIL Form 2 :Claiming Exemption or Relief – for claiming charitable or

social housing relief

http://www.planningportal.gov.uk/uploads/1app/forms/form_2_claiming_ex

emption_and_or_relief.pdf

http://planningguidance.communities.gov.uk/blog/guidance/community-infrastructure-levy/cil-introduction/

http://planningguidance.communities.gov.uk/blog/guidance/community-infrastructure-levy/cil-introduction/

http://www.bournemouth.gov.uk/developercontributions

http://www.planningportal.gov.uk/uploads/1app/forms/cil_questions.pdf

http://www.planningportal.gov.uk/uploads/1app/cil_guidance.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_1_assumption_of_liability.pdf


http://www.planningportal.gov.uk/uploads/1app/forms/form_2_claiming_exemption_and_or_relief.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_2_claiming_exemption_and_or_relief.pdf


13

CIL Form 7: Self Build Extension Claim Form: Part 1 To be submitted

before development commences

http://www.planningportal.gov.uk/uploads/1app/forms/form_7_self_build_p

art_1_exemption_claim.pdf

CIL Form 7: Self Build Exemption Claim Form: part 2 To be submitted

within 6 months of completing the self build dwelling

http://www.planningportal.gov.uk/uploads/1app/forms/form_7_self_build_p

art_2_exemption_claim.pdf

CIL Form 8: Self Build Residential Annex Exemption Claim Form

http://www.planningportal.gov.uk/uploads/1app/forms/form_8_self_build_r

esidential_annex_claim.pdf

5.7 These reliefs and exemptions can only be claimed after the Form 1:

Assumption of Liability form has been submitted to the Council and only by

the person who has assumed liability for paying CIL.

5.8 Further information about claiming exemptions or relief is contained in the

Reliefs and Exemptions section in section 6.0 below.

5.9 The Council will then calculate the total of amount of CIL that is payable.

Stage 2: Planning Permission is Granted

5.10 When the Council grants a planning consent, it will issue a CIL Liability Notice

along with the Decision Notice. In situations where consent is granted on

appeal, the CIL Liability Notice will be issued as soon as possible after the

appeal decision is issued.

5.11 This CIL Liability Notice sets out the total amount of CIL due for the

development. It is not a demand for payment. Once a Liability Notice is

issued, the CIL charge will be registered on the local Land Charges Register

as a “general financial charge”. This is so that if the land or property is sold

with planning permission in place, the CIL liability will be apparent to potential

purchasers.

5.12 If applicants consider the amount has been incorrectly calculated they can

request that the Council re-calculates it. If, on recalculation, applicants still

consider the amount is incorrect, they can appeal the decision. Further

information relating to appeals against CIL calculation can be found in

Appendix 5: CIL Appeals Procedure and the Planning Portal – CIL Appeals

webpage

http://www.planningportal.gov.uk/planning/appeals/cillevychargeable

Stage 3: Before commencing development

5.13 Prior to commencing development, two forms must be submitted to the

Council. These are:-

http://www.planningportal.gov.uk/uploads/1app/forms/form_7_self_build_part_1_exemption_claim.pdf




http://www.planningportal.gov.uk/uploads/1app/forms/form_8_self_build_residential_annex_claim.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_8_self_build_residential_annex_claim.pdf

http://www.planningportal.gov.uk/planning/appeals/cillevychargeable


14

CIL Form 1: Assumption of Liability (if not submitted at Stage1)

http://www.planningportal.gov.uk/uploads/1app/forms/form_1_assumption

_of_liability.pdf This form confirms to the Council who will be liable for

paying the CIL charge relating to the development. This has to be

submitted prior to the commencement of development. However the

Council recommends that this form is submitted as soon as possible in the

application process, ideally alongside the planning application.

CIL Form 6: Commencement Notice.

http://www.planningportal.gov.uk/uploads/1app/forms/form_6_commence

ment_notice.pdf This form lets the Council know when development is

going to commence and will form the basis of the dates that your CIL

payments become due. This form needs to be returned by no later than

one day before development is to be commenced.

5.14 Please note that that if these forms are not submitted prior to the

commencement of development, penalty surcharges apply, and the person

liable to pay the CIL charge loses the right to pay by instalments. Please see

Appendix 4: CIL Enforcement Provisions.

5.15 The assumption of liability can be withdrawn or transferred at any time prior to

commencement using the following forms:-

CIL Form 3: Withdrawal of Liability

http://www.planningportal.gov.uk/uploads/1app/forms/form_3_withdrawal_

of_assumption_of_liability.pdf

CIL Form 4: Transfer of Liability form

http://www.planningportal.gov.uk/uploads/1app/forms/form_4_transfer_of_

assumed_liability.pdf

5.16 Once development commences, the assumption of liability can be transferred

but not withdrawn. From commencement, liability can be transferred any time

up to the date the final payment is due.

Claiming relief or exemption from CIL (if not submitted at Stage 1)

5.17 Where developments are exempt from CIL because they are self build houses

or annexes, or where relief is being claimed for social housing or charitable

purposes, the relevant form must be submitted prior to commencement.

Please see paragraphs 5.15 – 5.16 above. However the Council

recommends that these forms are submitted as soon as possible in the

application process, ideally alongside the planning application.

5.18 These reliefs and exemptions can only be claimed after the Form 1:

Assumption of Liability form has been submitted to the Council and only by

the person who has assumed liability for paying CIL.



http://www.planningportal.gov.uk/uploads/1app/forms/form_6_commencement_notice.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_6_commencement_notice.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_3_withdrawal_of_assumption_of_liability.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_3_withdrawal_of_assumption_of_liability.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_4_transfer_of_assumed_liability.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_4_transfer_of_assumed_liability.pdf


15

5.19 Further information about claiming exemptions or relief is contained in the

Reliefs and Exemptions section in section 6.0 below.

5.20 The Council will consider the application for relief or exemption and if it is

approved, it will issue a revised CIL Liability Notice. If relief is refused we will

write to let you know. You can appeal - see Appendix 5: CIL Appeals

Procedure or https://www.gov.uk/community-infrastructure-levy-how-to-make-

an-appeal

5.21 The Council will record the details of the relief on the Land Charges Register.

Relief will be subject to clawback for a set period. If a disqualifying event

occurs, CIL will be payable. For example if a self-build house which received

exemption is sold within 3 years, then CIL will be due.

Stage 4: Commencement of Development

5.22 Once the Council has received CIL Form 6 – Commencement Notice, it will

acknowledge receipt and issue a CIL Demand Notice to the person(s) who

has assumed liability to pay CIL. This notice sets out the amount due with the

date it must be paid by, including details of the amount due and date to be

paid by for each instalment.

5.23 The CIL Instalments Policy sets out details of how payments can be made in

instalments. The Instalments Policy is attached as Appendix 6 to this

document.

5.24 Where a commencement notice is not received and work starts, the Council

can determine the deemed commencement date and re-calculate CIL liability

to add applicable surcharges (see Appendix 4: CIL Enforcement Provisions)

before issuing the Demand Notice. In addition the right to pay by instalments

is withdrawn and payment is due in full and immediately.

5.25 Where no-one assumes liability to pay CIL, the liability will automatically

default to the owners of the relevant land and payment becomes due

immediately on commencement of the development.

Stage 5: Payment

5.26 If payment is not made by the due date we will impose penalty surcharges

and late payment interest will be payable. Appendix 4 sets out the CIL

Enforcement Provisions in CIL Regulations.

5.27 Once we have received the final CIL payment, the CIL charge will be removed

from the Land Charges Register, unless relief has been granted. In these

situations, the CIL charge will remain on the Land Charges Register for

however long is required, in the event of a disqualifying event occurring (7

https://www.gov.uk/community-infrastructure-levy-how-to-make-an-appeal



16

years for charitable or social housing relief, 3 years for self-build homes and

annexes exemption).

Enforcement

5.28 If the correct payments are not received on time or if CIL is not paid, the

Council has the power to impose a range of actions including removal of the

instalment facility, impose surcharges and late payment interest, issue CIL

stop notices preventing further development and if necessary recover funds

through legal action. The enforcement options are set out in Regulations 80 –

107 of the CIL Regulations 2010. They are explained in Appendix 4:

Enforcement Provisions.

Permitted Development

5.29 In some cases permitted development (development that does not require

planning permission) may be of sufficient scale to be liable for CIL.

5.30 Where a CIL liable development is being carried out under permitted

development, the applicant must submit CIL Form 5 Notice of Chargeable

Development

http://www.planningportal.gov.uk/uploads/1app/forms/form_5_notice_of_charg

eable_development.pdf to the Council and the notice must include all the

relevant floor area details.

5.31 The notice will be registered and acknowledged, the CIL liability is calculated

and a Liability Notice issued to the applicant.

5.32 The applicant must then submit a Commencement Notice when development

commences and the Council will issue a Demand Notice, informing the

applicant of payment details.

Prior Approval

5.33 Developments subject to a Prior Approval procedure eg change of use from

Class B1a offices to residential may be liable for CIL. Applicants are

encouraged to submit CIL Form 5 Notice of Chargeable Development at the

same time as the Prior Notification details. Deductions in respect of change of

use only apply where at least part of the existing building has been in

continuous lawful use for at least six months within the 3 years prior to the day

the Prior Approval Decision Notice is issued (see paragraph 4.4 for

explanation).

6.0 Reliefs and Exemptions

6.1 There are specific exemptions and mandatory forms of relief available subject

to criteria set out in the CIL Regulations. These are as follows:-

http://www.planningportal.gov.uk/uploads/1app/forms/form_5_notice_of_chargeable_development.pdf

http://www.planningportal.gov.uk/uploads/1app/forms/form_5_notice_of_chargeable_development.pdf


17

Mandatory charitable relief

Mandatory social housing relief

Self build exemption (for a whole house)

Self build exemption (for a residential annexe or extension). However in

Bournemouth we are taking a pragmatic view and are not currently

charging CIL for residential extensions.

Mandatory Charitable Relief

6.2 Certain types of charitable developments are entitled to mandatory relief from

CIL where the chargeable development will be used wholly or mainly for

charitable purposes. This must meet the tests in the CIL Regulation 43. The

specific requirements for a mandatory charitable exemption are set out in

paragraph 114 of the CIL Planning Practice Guidance at

http://planningguidance.planningportal.gov.uk/blog/guidance/community-

infrastructure-levy/relief/charities/

6.3 Claimants must provide evidence that the development qualifies for

mandatory charitable relief as set out on CIL Form 2 which must be submitted

prior to commencement of development.

Mandatory Social Housing Relief

6.4 The definition of social housing is set out in CIL Regulation 49 and covers

most types of affordable housing provided in Bournemouth including social

rent, affordable rent and shared ownership tenures. Relief is subject to the

provisions in CIL Regulation 49 (2010, amended 2014 and 2015).

6.5 Communal areas within social housing developments eg corridors and

entrance halls qualify for relief from CIL.

6.6 Claimants must provide evidence that the development qualifies for social

housing relief as set out on CIL Form 2 which must be submitted prior to

commencement of development.

Discretionary CIL Relief

6.7 This Council has not adopted a policy for exceptional circumstances relief,

discretionary charitable relief and discretionary social housing relief. Claims

submitted for those types of relief will not be considered.

Exemptions

Self Build Homes Exemptions

6.8 Exemption for self build homes apply to anybody who is building, or

commissioning, their own home. Anyone claiming the exemption must own

the property and occupy it as their sole or principal residence for a minimum

http://planningguidance.planningportal.gov.uk/blog/guidance/community-infrastructure-levy/relief/charities/

http://planningguidance.planningportal.gov.uk/blog/guidance/community-infrastructure-levy/relief/charities/


18

of 3 years after the work is commenced. Exemptions may also apply to self-

build communal development.

6.9 To make a claim you must:-

Assume liability to pay CIL;

Certify that the scheme will meet the criteria as self build development –

using CIL Form 7 Part 1;

Submit a commencement notice before development commences;

Within 6 months of completion, submit Form 7 Part 2 which provides

evidence to confirm that the project is self-build.

Self Build Annexes Exemption

6.10 People who erect residential annexes within the grounds of their own homes

are exempt from the levy, provided that they meet the criteria laid down in

Regulation 42A of CIL Regulations 2010 (amended 2014) and follow the

procedures in 42B. CIL Form 8: Self Build Annex must be submitted.

6.11 Self build exemptions can be revoked if a disqualifying event as set out in

Regulations 42C (Annexes) and 54D (Self build homes) occurs within three

years of completion.

6.12 Further guidance on self build exemptions is available at

http://planningguidance.planningportal.gov.uk/blog/guidance/community-

infrastructure-levy/relief/self-build-exemption/

7.0 Appeals

7.1 CIL appeals are subject to their own appeals procedures under the CIL Regulations 2010 (as amended). There is a right of appeal on the following CIL matters:

Chargeable Amount Appeal (Reg. 114). Before making an appeal, the developer / applicant must first request an internal review by the Council – Reg 113)

Apportionment of Liability Appeal (Reg. 115) Charitable Relief Appeal (Reg. 116) Exemption for Residential Annexes Extensions Appeal (Reg. 116A) Exemption for self-build housing Appeal (Reg. 116B) Surcharges Appeal (Reg. 117) Deemed Commencement Appeal (Reg. 118) CIL Stop Notice (Reg. 119)

7.2 Appeals under Regulations 114, 115, 116, 116A and 116B are administered by the Valuation Office Agency (VOA). Information on how these appeals are administered and how to make an appeal under one of these regulations is located on the GOV.UK - Making a CIL Appeal webpage.

http://planningguidance.planningportal.gov.uk/blog/guidance/community-infrastructure-levy/relief/self-build-exemption/

http://planningguidance.planningportal.gov.uk/blog/guidance/community-infrastructure-levy/relief/self-build-exemption/



19

7.3 Appeals under Regulations 117, 118 and 119 are administered by the Planning Inspectorate. Information on how these appeals are administered and how to make an appeal under these regulations is located on the Planning Portal CIL Appeals webpage.

7.4 Further explanation on the appeals procedures is contained in Appendix 5: CIL Appeals Procedure.

8.0 What is the relationship between CIL and Section 106 Planning

Obligations?

8.1 CIL will not completely replace the use of S106 agreements. Many

development proposals could require both CIL and the completion of a S106

agreement. These will cover different matters and there will be no ‘double

charging’.

8.2 The Regulation 123 List refers to infrastructure types that will be funded

wholly or partly from CIL. It indicates what infrastructure types or projects will

not be funded by contributions secured by S106 agreements.

8.3 S106 contributions may be sought where site specific measures are required

to make a development acceptable. This could include for example specific

highway measures.

8.4 In addition we currently seek contributions towards affordable housing and the

Strategic Access Monitoring and Management (SAMM) element of heathlands

mitigation, as these are not classified as infrastructure – please see

www.bournemouth.gov.uk/developercontributions.

8.4 Any S106 agreements will need to meet the 3 tests set out in Regulation 122

of the CIL Regulations 2010 (as amended).

Necessary to make the development acceptable in planning terms;

Directly related to the development and

Fairly and reasonable related in scale and kind to the development.

http://www.planningportal.gov.uk/planning/appeals/cilappeals

http://www.bournemouth.gov.uk/developercontributions


20

Appendix 1: Town Centre AAP Area Boundary


21

Appendix 2: CIL Formula for calculating the chargeable amount

The calculation involves multiplying the CIL charging rate by the floorspace and

factoring in an index figure to allow for changes in building costs over time.

The formula for assessing the chargeable area is below. Please see CIL Regulation

40 (as amended) for full regulation

http://www.legislation.gov.uk/uksi/2014/385/regulation/6/made

R x A x Ip

Ic

This can also be expressed as R x A x (Ip/Ic) or

CIL Rate (R) x Chargeable Area (A) x BCIS Tender Price Index (Permission year) (1p)

BCIS Tender Price Index (charging schedule year) (1c)

R = relevant CIL rate (as set out in the Bournemouth CIL Charging Schedule)

A = chargeable area or deemed net area chargeable at rate R

Ip = The BCIS All-in Tender Price Index figure for the year in which planning

permission was granted (published on 1st November of the preceding year)

Ic = The BCIS All-in Tender Price Index figure for the year in which the charging

schedule Rate R took effect.

The All-in Tender Price Index is published by the Building Cost Information Service

(BCIS) of the Royal Institute of Chartered Surveyors (RICS) and the figure for any

given year is the figure for November of the preceding year.

The amount is based on the “Gross Internal Area” (GIA) of the development. GIA will

be measured in accordance with the RICS Code of Measuring Practice 6th Edition,

which is summarised in Appendix 3.

What is the chargeable area A?

Where there is no demolition or reuse of buildings in your development, i.e. you are

developing a new or a cleared site, the chargeable area is simply the GIA (sqm) of

the development charged at the rate(s) set for the proposed use(s).

However, if there are buildings in lawful use on the site at the time planning

permission is granted, which are to be re-used or demolished, another formula will

be applied to calculate the chargeable area of your development.

The purpose of this formula is to calculate what proportion of the development is

new, and to fairly apportion any demolition or re-use of buildings on the site amongst

all the elements of the new development. Where there is a mixed use, the formula



22

apportions the floorspace that is being demolished and/or re-used between the

different levy rates where more than one rate is applicable.

This is set out in Regulation 40 paragraph (7) as amended (2014) (see

http://www.legislation.gov.uk/uksi/2014/385/regulation/6/made)

GR – KR – (GR x E)

G

G = Gross Internal Area of the total proposed development floorspace

GR = the gross internal area of the part of development chargeable at rate R – ie the

gross internal area of one type of use within the development

KR = Retained Floorspace . This is the gross internal floor area of buildings that are

already in use on the site and that will be re-used as part of the new development.

For example, if you are proposing 2,600 sq m retail floorspace but 600 sqm of that is

an existing building that is in use and will be re-used for retail on the site, then GR –

KR for retail use will be 2,000 sq m

Regulation 40 (7) (2014 amendments) define KR as an aggregate (sum) of the

gross internal area of the following;-

(i) Retained parts of in-use buildings* (*In-use building means a building

which is part of the application proposal and contains a part that has been

in lawful use for a continuous period of at least 6 months within the period

of 3 years ending on the day planning permission first permits the

chargeable development – see paragraph 4.4 for full explanation) and

(ii) For other buildings on site (not “in-use”), retained parts where the intended

use following completion of the chargeable development is a use that is

able to be carried on lawfully without further planning permission (i.e.

permitted development)

E = Demolished buildings. An aggregate (sum) of the following:-

(i) The gross internal area of parts of in-use buildings* that are to be

demolished before completion of the chargeable development.

(ii) For second or subsequent phases of a phased planning permission there

is a further formula to calculate E – outlined in Regulation 40 (7) (ii) and (8)

of the CIL (Amendment) Regulations 2014. This provides for certain credit

for existing buildings that are demolished in one phase to be carried over

into future phases.

In essence, where an existing building has been in lawful use for a continuous period

of at least six months within the past three years, parts of that building that are to be

demolished or retained can be deducted from the chargeable area. Where an

existing building does not meet the six-month lawful use requirement, its demolition



23

(or partial demolition) is not taken into account. However, parts of that building that

are to be retained as part of the chargeable development can still be taken into

account if the intended use matches a use that could have lawfully been carried out

without requiring a planning permission. A building will also be able to get credit

where planning permission would not be required for the building to be used in the

same way as the completed development will be used.

Where an applicant intends to rely on re-using or demolishing in-use buildings to off

set a CIL liability the applicant must provide evidence that the at least part of the

building has been in its lawful use for a continuous period of at least six months prior

to the day planning permission first permits the chargeable development. Evidence

could include business rate/council tax bills and payments, electricity/gas bills or

copies of leases.

Where the applicant intends to rely on demolished floorspace to off-set a CIL liability,

the buildings must still be standing on the day that planning permission first permits

the chargeable development (usually the date planning permission is granted for full

planning permissions). However it is later for outline permissions and phased

permissions.

For outline permissions which are not phased:- planning permission first

permits development on the day of the final approval of the last reserved

matters associated with that outline permission.

For outline planning permissions that are phased, planning permission first

permits development on the date of the final approval of the last reserved

matter associated with that phase; or if earlier and if agreed in writing the date

final approval is given under any pre-commencement condition associated

with that phase and

For full planning permissions which are phased, planning permission first

permits development when final approval is given to any pre-commencement

condition associated with that phase; or where there are no pre-

commencement conditions, the date planning permission is granted.

The principle of phased delivery must be agreed in advance of planning

permission being granted.

Abatement

Payments made for a development that has commenced but has not been

completed can be credited against the levy liability for a revised scheme under a new

planning permission (on the same site). This is known as abatement and is to ensure

that the charge is not inappropriately levied twice. It can also include taking into

account the floorspace of a building which was demolished during the development

of a previous scheme. However, no refund is payable from the Council under the

abatement provisions if a later development scheme has a lower levy liability than

the one which was first paid on the site.


24

A worked example of the formula for calculation of chargeable amount in

Regulation 40 (7) and (5) as amended (2014) for a mixed use scheme

A mixed use development is to be built on a site with existing buildings in an area

outside the Town Centre AAP area. The proposed development is for 6 houses and

6 flats totalling 1,500 sq m of residential floorspace and a convenience store of 250

sq m.

600 sq m of the existing floorspace in lawful use on the site will be retained for

residential use of the development. There will be an area of 400 sq m currently also

in lawful use that will be demolished.

Step one

Calculate the chargeable area for each use using the formula

GR – KR – (GR x E)

G

For the residential use:

GR = proposed residential floorspace = 1500 sq m

KR = existing floorspace to be reused as residential floorspace = 600 sq m

E = floorspace to be demolished = 400 sq m

G = total proposed floorspace for the development = 1750 sq m

Therefore:-

1500 sqm – 600 sqm – ((1500 sqm x 400 sq m) / 1750 sq m) = 557.14 sqm

Then for the convenience store:

GR = proposed retail floorspace = 250 sqm

KR = existing floorspace to be re-used as retail floorspace = 0 sqm

E = floorspace to be demolished = 400 sqm

G = total proposed floorspace of the development = 1750 sq m

Therefore 250 sq m – 0 sq m – ((250 sq m x 400 sq m) / 1750 sq m) = 192.85 sq m


25

Step 2

Calculate the CIL charge for each use. This is done with the formula

R x A x Ip

Ic

For the residential:

R = relevant CIL rate = £70

A = chargeable area = 557.14 sq m

1p = Index figure for the year in which planning permission was granted (2015)

1c = index figure for the year in which the charging schedule containing the rate R

took effect (2015 = 1)

Therefore:

(£70 x 557.14 sq m x 1) / 1 = £39,000

For the retail:

R = relevant CIL rate = £134 as it is a small scale convenience retail development

type

A = chargeable area = 192.85 sq m

1p = Index figure for the year in which planning permission was granted (2015)

1c = index figure for the year in which the charging schedule containing the rate R

took effect (2015 = 1)

Therefore

(£134 x 192.85 sq m x 1) / 1 = £25,842

Step 3

To calculate the total CIL Liability, the two figures are added together:

£39,000 + £25,842 = £64,842


26

Appendix 3: How to measure Gross Internal area (GIA)

The definition of GIA for the purposes of calculating CIL is not specified in the CIL

Regulations. The generally accepted method of calculation of GIA is set out in the

RICS Code of Measuring Practice 6th Edition (the RICS Code) as follows:-

Core Definitions: Gross Internal Area (GIA)

Gross Internal Area is the area of a building measured to the internal face of the

perimeter walls at each floor level.

Including

Areas occupied by internal walls and partitions;

Columns, piers, chimney breasts, stairwells, lift-wells, other internal

projections, vertical ducts and the like;

Atria and entrance halls, with clear height above, measured horizontally;

Internal open side balconies, walkways and the like;

Structural raked or stepped floors are to be treated as a level floor measured

horizontally;

Internal open-sided balconies, walkways, and the like;

Corridors or a permanent essential nature (e.g. fire corridors, smoke lobbies)

Mezzanine floor areas with permanent access;

Lift rooms, plant rooms, fuel stores, tank rooms which are housed in a

covered structure of a permanent nature, whether or not above the main roof

level;

Service accommodation such as toilets, toilet lobbies, bathrooms, showers,

changing rooms, cleaners’ rooms and the like;

Projection rooms;

Voids over stairwells and lift shafts on upper floors;

Areas with a headroom of less than 1.5m under stairs;

Garages;

Conservatories;

Attic/loft space that is easily accessible (ie from a fixed staircase) and usable

as habitable accommodation.

Excluding

Perimeter wall thicknesses and external projections;

External, open-side balconies, covered ways and fire escapes,

Canopies;

Voids over or under structural, raked or stepped floors;

Areas with a headroom of less than 1.5m, except under stairs;

Greenhouses, garden stores, fuel stores, and the like in residential properties.


27

Appendix 4: Enforcement Provisions

Where the Council’s payment procedure is not followed, the CIL Regulations include

a number of enforcement provisions that enable the Council to impose a range of

surcharges, late payment interest, stop notices and if necessary to recover funds by

appropriate legal action. The following enforcement provisions are in accordance

with Part 9 of the CIL Regulations 2010 (as amended):

Failure to assume liability to pay CIL (Regulation 80)

Where nobody has assumed liability to pay CIL and development has commenced, Bournemouth Borough Council will impose a £50 surcharge on each person liable to pay CIL.

Apportionment of CIL liability (Regulation 81)

When Bournemouth Borough Council is required to apportion liability between each material interest in the relevant land, it will impose a surcharge of £500 for each of those interests.

Failure to submit a Notice of Chargeable Development (Regulation 82)

If development has commenced and a Notice of Chargeable Development has not been submitted, Bournemouth Borough Council will impose a surcharge equal to 20% of the chargeable amount payable in respect of the development or £2,500, whichever is the lower amount.

Failure to submit a Commencement Notice (Regulation 83)

If development has commenced and a Commencement Notice has not been submitted, Bournemouth Borough Council will impose a surcharge equal to 20% of the chargeable amount payable in respect of the development or £2,500, whichever is the lower amount.

Disqualifying Events (Regulation 84)

If a person fails to notify Bournemouth Borough Council of a disqualifying event before the end of the period of 14 days beginning with the day on which the disqualifying event occurs, Bournemouth Borough Council will impose a surcharge equal to 20% of the chargeable amount



Enforcement Provisions


28

or £2,500, whichever is the lower amount.

Late Payment Surcharge (Regulation 85)

When the CIL payment due is not received on the day it was due, Bournemouth Borough Council will impose the following surcharges:-

5% of the outstanding amount where payment is still overdue after 30 days, subject to a £200 minimum;

5% of the outstanding amount where payment is still overdue after six months, subject to a £200 minimum;

5% of the outstanding amount where payment is still overdue after 12 months, subject to a £200 minimum.

Failure to comply with a CIL Information Notice (Regulation 86)

When a person fails to comply with an information notice before the end of the period of 14 days beginning with the day on which the notice is served, Bournemouth Borough Council will impose a surcharge equal to 20% of the CIL liability or £1,000 whichever is the lower amount.

Late Payment Interest (Regulation 87)

When CIL payment is not received (in whole or in part) on the day payment is due, late payment interest will become payable on the amount due. This is calculated from the period starting on the day after the day payment was due and ending on the day the unpaid amount is received at an annual rate of 2.5 % above the Bank of England base rate.

CIL Stop Notice (Regulations 89-94)

If the Council consider that interest and late payment surcharges will be ineffective in securing payment of the overdue CIL, it will serve a CIL Stop Notice on the development. A CIL Stop Notice prohibits development from continuing until payment is made. It is an offence to contravene a CIL Stop Notice and the Council will issue an injunction to enforce the compliance of the notice. Before servicing a CIL Stop Notice, the Council will first issue a warning to the person liable to pay the amount, landowner(s), occupiers and all those who the Council consider will be affected by the notice. This warning notice will also be displayed on the site itself. The warning notice will state that continued non-payment will result in a CIL Stop Notice being issued, set the amount due and the number of days after which a CIL Stop Notice will be served if payment continues not to be made. If


29

payment is not made by the end of this period, the Council will serve a Stop Notice which will prohibit development with immediate effect until payment is made.

Liability Orders and distress (Regulations 96 – 98)

The Council, after issuing a reminder notice to the party liable for the levy, can apply to a magistrates’ court to make a liability order allowing it to seize and sell assets of the liable party. After the liability order has been made, the Council can levy the appropriate amount by distress and sale of goods of the debtor against whom the liability order was made.

Commitment to prison (Regulations 100-101)

Where the Council is unable to recover the amounts due, it can ask the court to commit the debtor to prison for up to three months. This is likely to be a very rare situation.

Charging order (Regulations 103 – 104)

As an alternative to distress, where a liability order is made and more than £2,000 is still owed, the Council can ask the court to serve a “charging order” on the debtor and ask them to secure the outstanding amount.


30

Appendix 5: CIL Appeals Procedure

Introduction

Appeals can be made against certain aspects of the CIL collection and enforcement

procedures. This advice note sets out the procedure for making appeals: how to

make an appeal, when to make an appeal by and who to make the appeal to.

Valuation Office Appeals (Calculation of CIL and liability)

The submission of the following appeals to the VOA requires the appellant to fill in a

standard appeal form and follow appeal guidelines. Full details on how to make an

appeal can be found on the following link: http://www.voa.gov.uk/cil/index.html

Appeals against the calculation of the levy chargeable amount in a liability notice (Regulations 113 and 114)

If you feel that the amount of Community Infrastructure Levy set out in your liability notice has been calculated incorrectly, you must first request the Council to review the calculation. Any request must be made in writing and within 28 days after the Liability Notice was issued. You may also submit whatever evidence in writing you feel is appropriate to support your request to the Council.

To do this, email [email protected] marked “Request for CIL Reg 113 Review” or send a letter to Planning, Bournemouth Borough Council, Town Hall Annexe, St Stephens Road, Bournemouth, BH2 6EA.

The Council will ensure that the person is conducting the review is senior to the one who carried out the original calculation. It will then notify you of the decision of the review within 14 days of receiving your request. However, if development is commenced before you receive notification of the decision, the review will lapse and the original amount will become due for payment.

If you are dissatisfied with the decision of the Council’s review, or have not been notified within 14 days, you may appeal to the Valuation Office Agency (VOA). This appeal must be made by no later than 60 days beginning with the day on which the liability notice was issued. However you may not appeal to the VOA on how the CIL amount due was calculated if development has commenced. This appeal will also



Appeals Procedure

http://www.voa.gov.uk/cil/index.html

mailto:[email protected]


31

lapse if development commences before you have been told the outcome of this appeal.

Appeals against the apportionment of liability for the levy (Regulation 115)

The CIL Regulations enable the Council to default and apportion the liability to pay CIL to each person who has a material interest in the land (i.e. the freehold owner of the land and/or the leaseholder with more than seven years left on the lease.) The circumstances where the Council may apportion liability to the landowner are:-

Default liability – this is where the chargeable development has commenced but no party has come forward to formally assume liability to pay CIL. In this scenario, Bournemouth Borough Council has the power under Regulation 33 to default liability to pay CIL to the landowner(s).

Default of liability – this is where a party has formally assumed liability to pay CIL but following commencement of development, the Council has not been able to recover the CIL payable. The Council can then default the liability to the landowner(s).

Where the above default situations occur, the Council will apportion the CIL liability (along with new Demand Notices) to each person with default liability worked out to correlate to the value of each material interest in the relevant land.

If you are aggrieved at the Council’s decision to apportion liability, you can appeal to the VOA. Any appeals must be made within 28 days of receiving notice of the Council’s decision to apportion liability. All demand notices that have been issued on the site subject to the appeal are suspended until the outcome of the appeal. Where appeal is allowed, any demand notices (including surcharges) will be suspended pending the outcome of the appeal.

Appeals against incorrectly determined Charitable Relief (Regulation 116)

Where the Council has granted Charitable Relief, you can appeal to the Valuation Office Agency if you consider that the Council has incorrectly determined the value of the charity’s interest in the land used in an apportionment assessment. An appeal must be submitted within 28 days of the date of the Council’s decision on the claim for charitable relief. Any appeal will lapse where development is commenced prior to the Valuation Office Agency making its decision.

Appeals relating to Residential Annexe exemption (Regulation 116A)

You can appeal to the Valuation Office Agency if you consider that the Council has incorrectly determined that the annexe is not wholly within the grounds of the main dwelling. An appeal must be submitted within 28 days of the date of the Council’s decision on the claim for exemption. Any appeal will lapse where development is commenced prior to the Valuation Office Agency making its decision.


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Appeals relating to self-build homes exemption (Regulation 116B)

You can appeal to the Valuation Office Agency if you consider that the Council has incorrectly determined the value of the exemption allowed. Any appeal will lapse where development is commenced prior to the Valuation Office Agency making its decision.

Appeals to the Planning Inspectorate concerning enforcement actions regarding the Levy

The submission of the following appeals to the Planning Inspectorate requires the appellant to fill in a standard appeal form and follow appeal procedures. Full details on how to make a CIL Enforcement appeal can be found on the following link:


First steps – contact Bournemouth Borough Council

If you feel that a levy enforcement action is unwarranted or has been taken in error you are encouraged in the first instance to contact Bournemouth Borough Council. This is because it may be a lot quicker and easier to resolve the issue by contacting the Council before taking more formal action. However, you should be aware that a formal appeal can be lodged no later than 28 days after the date of your notification by Bournemouth Borough Council (or within 60 days of a CIL stop notice taking effect)

Appeals against a surcharge (Regulation 117)

If you are aggrieved at Bournemouth Borough Council’s decision to impose a surcharge, you can appeal to the Planning Inspectorate on the following grounds within 28 days of the surcharge being imposed:

The claimed breach which led to the imposition of the surcharge did not occur;

The Council did not serve a Liability Notice in respect of the chargeable development to which the surcharge relates; or

The surcharge has been calculated incorrectly.

Appealing against a surcharge will suspend its effect until the Planning Inspectorate has decided the appeal in question. If the appeal is allowed, the Inspector may quash or recalculate the surcharge

Appeals against decisions by the Council to deem that development has commenced (Regulation 118)

Bournemouth Borough Council must deem the date of a chargeable development where development has commenced but a Commencement Notice has not been received, or where a Commencement Notice has been received but the Council has reason to believe commencement has occurred earlier than the date given in the notice.



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If you are served with a Demand Notice that states a ‘deemed commencement date’ you can appeal to the Planning Inspectorate on the grounds that the Council has incorrectly determined that date. This appeal must be made within 28 days of receiving the Demand Notice. Demand notices and surcharges (relating to the deemed commencement) are suspended and not payable while the appeal is outstanding. If the appeal is allowed, the Inspector may revise the commencement date and quash any surcharge.

Appeals against a CIL Stop Notice (Regulation 119)

Where Bournemouth Borough Council is unable to recover CIL that is due following commencement of a development, the Council can issue a CIL Stop Notice that requires all works on site to stop until the CIL due is paid.

If you are aggrieved at the Council’s decision to impose a CIL Stop Notice, you can appeal to the Planning Inspectorate on either or both of the following grounds;

The Council did not serve a Warning Notice before imposing a CIL Stop Notice; or

The chargeable development has not commenced.

The appeal must be made no later than 60 days after the Stop Notice takes effect. A CIL Stop Notice continues to have effect while the appeal is outstanding. The Inspector may correct any defect, error or incorrect description contained in the Stop Notice, or in the event of the appeal being allowed, quash the Stop Notice.

Costs

CIL Regulation 121 makes provision for the appointed person (either the Valuation Office Agency or Planning Inspectorate) to make orders regarding the cost of appeals and which party to an appeal should pay the costs.


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Appendix 6: CIL Instalment Policy

Total CIL Liability Number of instalments and payment period

Up to £75,000 1st instalment – 30% payable by 60 days from commencement

2nd instalment – 70% payable by 360 days from commencement

Greater than £75,000 1st instalment – 30% payable by 60 days from commencement

2nd instalment –45% payable by 180 days from commencement

3rd instalment – 25% payable by 360 days from commencement

CIL Instalment Policy Advice

Regulation 70 (as amended by the 2012 and 2013 Regulations) provides for

payment by instalment where an instalment policy is in place. It sets out the

requirements that must be complied with in order to benefit from the CIL Instalment

Policy.

This Instalment Policy only applies where:

1. The Council has received a CIL Assumption of Liability form prior to

commencement of the chargeable development (Regulation 70(1)(a)) and

2. Where the Council has received a CIL Commencement Notice prior to

commencement of the chargeable development (Regulation 70 (1) (b)

If either of the requirements are not met, the total CIL liability will be payable in full

within 60 days of the commencement of the chargeable development.

Where the above requirements have been met, instalment payments must be made

in accordance with this Instalment Policy. Where an instalment is not received in full

on or before the day on which it is due, the total CIL liability becomes payable in full

immediately (Regulation 70(8)(a)).

BOURNEMOUTH BOROUGH COUNCIL

COMMUNITY INFRASTRUCTURE LEVY

CIL INSTALMENT POLICY

Adopted January 2016

Takes effect from 1st March 2016


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Where an outline planning permission permits development to be implemented in

phases, each phase of the development is considered to be a separate chargeable

development, with its own liability. Each phase of chargeable development will

require the submission of CIL Form 6: Commencement Notice and will be able to

pay in instalments in accordance with this CIL Instalment Policy.

To summarise, to benefit from the CIL Instalment Policy, the relevant forms must be

submitted to the Council prior to the commencement of the chargeable development,

and all payments must be in accordance the CIL Instalment Policy.

This CIL Instalment Policy comes into effect on 1st March 2016. Bournemouth

Borough Council will apply the instalment policy to all CIL liable planning applications

approved on and after this date.

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