RE: Revising Liability Notices following payment of a liability

Planning Advisory Service (PAS)

Grŵp agored | Wedi dechrau - Gorffenaf 2012 | Gweithgaredd diwethaf - Wythnos yma

Former Member, Addaswyd 8 Years yn ôl.

Revising Liability Notices following payment of a liability

Hi All,

I wondered if anyone had any thoughts on whether Charging Authorities are able to revise CIL Liability Notices following full payment of a CIL Liability; issuing an acknowledgement of payment; and removal of the land charge.

Whilst Regulation 65(4) and 65(5) specify that a revised CIL Liability Notice must be issued if the chargeable amount or any of the other relevant details within the Liability Notice are subject to change and such a notice can be issued at any time; Regulation 65(10) specifies that a Liability Notice ceases to have effect once all outstanding amounts due in respect of that chargeable development have been paid.

Given that in accordance with Regulation 65(10) once the liability has been paid in full, the Liability Notice ceases to have affect, it would seem sensible that you are no longer able to revise it – as you cannot revise a document which has ceased to have effect?

This would seem to make sense, as it would ensure that Charging Authorities were not in a position where they could/could be requested to review Liabilities calculated and paid by development completed some time ago?

Any thoughts on this issue would be appreciated!

Thanks

Dan

cil cil liability notice

Former Member, Addaswyd 8 Years yn ôl.

RE: Revising Liability Notices following payment of a liability

Hi Daniel,

As payment has been received, a Demand Notice has presumably been issued as well as a Liability Notice. Reg. 69(3) allows a revised Demand Notice to be issued "at any time".

Reg,69(4) says that a revised Demand Notice "must" be issued if certain particulars in the original Demand Notice change. One of those particulars is specified as being the amount payable.

The Regs. therefore clearly allow a revised Demand Notice to be issued. In my view there is no need to issue a revised Liability Notice as well.

Former Member, Addaswyd 8 Years yn ôl.

RE: Revising Liability Notices following payment of a liability

Hi Tony,

Thank you for this, however I have a few concerns with this approach. Specifically if you simply issued a revised CIL Demand Notice without a revised CIL Liability Notice, the amounts specified as payable within the two documents would be inconsistent. Reg 69(2)(c) requires that you specify within the CIL Demand Notice the CIL Liability Notice to which it refers, however if the amounts specified within the two documents vary (except where this relates to either a surcharge or late payment interest which of course are not themselves documented within the CIL Liability Notice), then this would potentially be challengeable.

My interpretation of the CIL Regs is that you have to issue a revised CIL Liability Notice if you seek to amend the CIL Liability payable for a development (again except where this is due to a surcharge or late payment interest). Therefore if my interpretation of Regulation 65(10) is correct and once the liability has been paid in full, the Liability Notice ceases to have affect and you cannot revise a CIL Liability Notice once it ceases to have affect, you would also be unable to issue a Revised CIL Demand Notice as there is no new CIL Liability Notice to refer to and crucially the CIL Liability payable would not have changed as it can only change where a CIL Liability Notice is issued to document such a change (therefore Reg 69(4) would not be relevant).

Any thoughts on this would be welcome!

Thanks

Dan

Former Member, Addaswyd 8 Years yn ôl.

RE: Revising Liability Notices following payment of a liability

Hi Dan,

I had forgotten Reg.69(2)(c)! Reg.65(10) however refers to the payment of all outstanding due in respect of the chargeable development. It does not refer to the amount mentioned in the (original) liability notice. If the original LN did not correctly specify the amount due in respect of the chargeable development then I can't see any bar on issuing a new/revised (call it what you like) one. The intention of the Regs. is that a development pays the correct amount of CIL and collecting authorities have a duty to collect the correct amount.

If we got in the same situation we would issue revised notices to recover the underpayment. We would also of course apologise for the original error.

If you have any doubt about how to procede I suggest that you ask your legal staff for an opinion.

Regards.