Stage 2: Assumption of liability
2a. Assumption of liability (applicant)
Responsibility to pay CIL belongs to the ownership of the land on which the liable development will take place. However, we recognise other parties involved with the development may wish to pay. Each party that will be paying a contribution towards the CIL for a particular development will be required to assume liability for the CIL charge by completing an ‘Assumption of Liability’ form. This form must be completed and returned to the email address below before commencing development.
This form informs us who will be responsible for paying the CIL that relates to that development.
The Assumption of Liability form can be submitted at the same time as the planning application, or at any time before commencement of development once it is known which parties will be paying CIL. When multiple parties assume liability it is your responsibility for informing us how the CIL charge should be apportioned for each liable party.
If no party assumes liability for CIL then payment will default to the landowner, this can also result in a surcharge. In the case of non-payment of CIL then payment can also default to the landowner.
Withdrawing or transferring liability
Prior to commencement of development an assumption of liability can be withdrawn or transferred at any time by using the relevant form below.
Once development commences, the assumption of liability can only be transferred and cannot be withdrawn. Once commencement occurs, CIL liability can be transferred any time up to the date the final payment is due.
If a landowner who has assumed liability to pay CIL subsequently wishes to withdraw or transfer their liability to someone else, due to selling the site for example, then the landowner will be responsible for completing the appropriate form and returning it to us. The forms are available below.
If you fail to notify us of a transfer or withdrawal of liability, then we will impose a surcharge.
Impact on relief
Once liability has been assumed and relief successfully applied for, if you then wish to transfer liability to another party you should note that this relief will not automatically transfer to the new liable party. The new liable party will need to apply for the relief, providing all the necessary evidence. This is to prevent relief being granted on land where the land is then sold for a higher profit.
2b. Acknowledgment of assumption of liability (Council)
The Council will record and acknowledge in writing the receipt of assumptions, transfers and withdrawals of liability. Upon receipt of these, we can also issue the Liability Notice.