The collection of Islington's CIL and Mayor of London’s CIL is determined by the Planning Act 2008 (as amended) and the Community Infrastructure Levy Regulations 2010 (as amended). The same collection process applies to both levies.
Applicants are required to submit a Planning Application Additional Information form with their planning application. The council will use this form, alongside the planning application documents, to determine whether liability is triggered for a development and to calculate the CIL charge payable on the commencement of development. Where planning permission is granted for a CIL liable development by way of a general consent, e.g. through permitted development rights, a Notice of Chargeable Development must be submitted.
After planning permission is granted for a CIL liable development, the council will issue a CIL Liability Notice setting out the CIL charge payable on the commencement of the development.
One (or more) of the development parties must assume liability to pay CIL for a CIL chargeable development by submitting an Assumption of Liability Notice to the council prior to the commencement of the development. In the absence of this form liability to pay the CIL charge will automatically default to the site land owner(s).
The CIL charge will not be payable until the development is implemented. The council must be informed when the development is going to start by submitting a Commencement Notice. This must be submitted prior to commencement of the development.
The Assumption of Liability Notice and Commencement Notice must be submitted prior to the commencement of the development in order to benefit from the 60 day payment window. Failure to submit a valid Assumption of Liability Notice and/or Commencement Notice prior to commencement may result in surcharges being imposed.
Claims for Relief and Exemption from paying CIL must also be submitted prior to commencement using the appropriate form below:
- Social Housing Relief - Sections A and A3 of the Claiming Exemption or Relief form.
- Charitable Relief - Sections A and A1 of the Claiming Exemption or Relief form.
- Exemption for Residential Extensions - Self Build Residential Extension Exemption Claim Form.
- Exemption for Residential Annexes - Self Build Residential Annex Exemption Claim Form.
- Exemption for Self-Build Housing - Self Build Exemption Claim Form – Part 1.
Payment of CIL
On receipt of the Commencement Notice the council will issue a CIL Demand Notice setting out the amounts payable, how to pay and when the payment is due, including any instalments if applicable.
Islington Council has a CIL Instalments policy (available at the bottom of this page) in place and CIL charges will be payable in accordance with this policy. Where the combined Islington and Mayoral CIL charge is less than £500,000, the whole amount will be payable within 60 days of commencement. Where the combined Islington and Mayoral CIL charge is £500,000 or more, the amount will be payable in two or more instalments. Instalments and the phasing of payments should be taken into account in any viability assessments as this will assist with cash flow.
Land and Infrastructure Payments
The CIL Regulations allow for whole or part of a CIL charge to be paid by one or more land payments. The amount of CIL paid will be taken to be equal to the value of the land provided. The acquired land should be used to provide or facilitate the provision of infrastructure to support the development of the area.
The council also has an ‘Infrastructure Payments’ Policy (available below) which allows whole or part of a CIL charge to be paid by infrastructure payments. The amount of CIL paid will be taken to be equal to the value of the infrastructure provided. Infrastructure provided must be used to support the development of its area. Land and infrastructure payments will be accepted at the council’s discretion.
To ensure that the CIL collection process runs smoothly, collecting authorities have been given a stringent set of enforcement powers, including surcharges for failing to submit CIL notices prior to commencement. The CIL regulations also allow collecting authorities to penalise late or non-payment of CIL charges, including applying interest on late CIL payments and imposing surcharges where payments are not received in full when due. Persistent failure to pay CIL charges due may result in the council serving a CIL stop notice prohibiting further development on the site, and taking action to recover the debt due, including seizing assets. The consequences of failing to follow the CIL collection and payment procedures are set out in the document below.
Guidance on the Community Infrastructure Levy, including the collection and enforcement process, can be found on the Planning Practice Guidance website.
Further information, including the forms required to be submitted as a part of the CIL collection process can be found on the Planning Portal website.
Please email completed notices to: email@example.com or post to:
Spatial Planning and Transport
4th floor Laycock wing
222 Upper Street, London N1 1XR.
For further information on the collection of CIL please contact the Developer Contributions team at firstname.lastname@example.org.