East Suffolk Council
CIL collection process and forms
The Collection Process
1. Submission of a planning application
You must submit the additional questions form for applications for full or reserved matters planning permission (you don't need to fill out the form for outline applications).
2. Liability
You must inform the Council who is liable to pay CIL. Therefore, an assumption of liability form should be submitted to the Council. We recommend that you (or another party) assume liability at the same time as submitting an application or at least straight after the grant of planning permission.
The default liability of CIL falls on the landowner if no notice is received. Upon granting planning permission, the Council will issue a liability notice advising of the CIL liability for the development.
3. Claiming relief or exemption
If your development includes social housing you may claim relief using the claiming exemption or relief form. Once the application for relief is accepted, a new liability notice will be issued.
If your development is a residential extension of over 100sqm or a residential annex you may claim exemption using the self-build annex or extension claim form.
Please note, you can only claim an exemption if the extension is to a house which you own and which you use as your main or sole residence. You can only claim an exemption for an annex if the annex is within the curtilage of a dwelling which you own and use as your main or sole residence. Once the application for exemption is accepted, a new liability notice will be issued.
If your development is a self-build dwelling you can claim an exemption using the self-build exemption claim form: part 1. Self-build housing is housing built (or commissioned) by the person who will occupy the housing as their sole or main residence. Once the application for exemption is accepted, a new liability notice will be issued.
It is important that you make your claim for relief/exemption prior to commencement of development. If you commence development before the Council has granted relief/exemption you will lose eligibility for that relief/exemption.
4. Commencement
A commencement notice must be submitted to the Council prior to commencement. Once development commences the Council will send you a demand notice requesting payment. CIL can be paid in instalments. Smaller schemes can pay three instalments over an 18 month period from commencement. Larger schemes will have a longer payment period.
Important: If you fail to notify the Council of who is liable to pay CIL prior to commencement, or fail to submit a commencement notice before you actually commence the development, the ability to pay by instalments is removed and a surcharge may be imposed.
5. Completion
If your development involves self-build housing (see above) you must also complete the self-build exemption claim form: part 2 within 6 months of the completion of the development. This form must be accompanied with the following documentation:
- Proof of completion (building control compliance/completion certificate)
- Proof of ownership (title and deeds)
- Proof of occupation of the dwelling (Council Tax certificate, and two further proofs of evidence (utility bill, electoral roll, bank statement)
And one of the following:
- An approved claim for a VAT refund for DIY house builders
- A self-build warranty
- An approved self-build mortgage