On 22 July new regulations (The Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020) came into force with an amendment to regulation 72. This change allowed for the possibility to defer CIL payment subject to a number of criteria.
A Deferral Request (DR) as it is called may be made by the agent/applicant who has received a CIL Demand Notice during the following timeframe, 22/07/2020 – 31/07/2021. They may request in writing (using the CIL Deferral Request Application Form) that the payment of the liability is deferred for a fixed period of time, but for no more 6 months from the date on which the original request was received.
To find out more about Deferral Request Applications contact the team by emailing cil@wealden.gov.uk
- The applicant must have an annual turnover of under £45 Million
- The application must be received in writing using the CIL Deferral Request Application Form.
- The application must be received no more than 14 days before, or as soon as practicable after, the day payment of the CIL amount is due.
- The Agent/Applicant must have been served a demand notice under Regulation 69 of The Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020.
- The CIL payment must be due between 22/07/2020 – 31/07/2021.
- A Deferral Request cannot be considered for CIL payments that were due before 22/07/2020.
- The Business must be experiencing financial difficulties as a result of the effects of coronavirus.
- Consider the request as soon as practicable after it is received.
- If necessary, request evidence to ensure compliance with the conditions that apply to a Deferral Request.
- Must grant or refuse to grant in writing that request as soon as practicable, and in any event before the end of the period of 40 days beginning with the day the authority receives such a request.
- Where a Deferral Request is granted a revised CIL Liability Notice and Demand Notice will be issued with amended details and payment due date.
- Where a Deferral Request is refused the Applicant / Agent will be advised and payment of the original CIL Demand Notice will required within 7 days.