The CIL Regulations are clear that CIL is non-negotiable. Furthermore, the CIL Regulations do not allow a Charging Authority/Collecting Authority discretion to not apply CIL to development where it is liable. However, whilst the CIL Regulations provide procedures to impose surcharges and pursue liable parties for payment through legal proceedings, they do not seem to address whether a Charging Authority/Collecting Authority can choose to write-off an outstanding CIL payment if it is determined by the Authority that the unpaid sum is not worth pursuing and the Authorities financial procedures allow for the write-off of unpaid debt. Can anyone advise if this interpretation is correct and the CIL Regulations do not prohibit a Charging Authority/Collecting Authority from writing-off CIL where it is determined that it would be expedient to do so, and is anyone aware if write-off procedure has been used for a CIL liability? Additionally, the Amended CIL Regulations (2013), introduce the need for a CIL Charging Authority to “pass every Local Council within its area a proportion of CIL receipts”. This ‘Neighbourhood Fund’ applies to all development for which the CIL Liability Notice was issued on or after the 25th April 2013. As any CIL written-off would not be received by the Charging Authority, the equivalent proportion of this amount would not be payable to the relevant Local Council, is this correct?
