CIL - s73 Abatement - Public forum - Planning Advisory Service (PAS)
CIL - s73 Abatement
Hello, we have just approved a s73 in which the abatement (credit) is larger than the new CIL charge. The developer has paid the full CIL liability on the original development and applied for abatement.
I have been advised that some LA's refund the excess and some dont!
Legislation states:
(14) The difference between the amount paid in relation to A and amount due in relation to B after any abatement has been granted under this regulation is not to be treated as an overpayment for the purposes of regulation 75.]
What is the general consensus on this please?
Hi Suzanne,
You are quoting the legislation for 74B Abatement: implementation of a diffierent planning permission, but S73 applications come under 74A Abatement: section 73 applications which does not state that 75 does not apply.
Regulation 75 specifically states in paragraph 4 that the interest applied to overpayments in paragraph 3 does not apply to overpayments that result from a S73 application. Therefore, implying that overpayment for S73 should be refunded but without interest.
I have refunded overpayments resulting from S73 applications, but not refunded applications where a different planning permission is implemented.
Hope this helps.
Kind regards
Claire