I am working on establishing procedures for collecting CIL. I haven't got very far but have already come up with an issue around the definition of 'owner'. Under the CIL regs.(part2 para.4(2)(b) the 7 years starts with the day on which planning permission first permits the development whereas in terms of submitting the planning application, from which the CIL arises, the 7 years is taken from 21 days before the date at which the application was submitted. I can foresee difficulties for the LPA in establishing ownership in order to serve Liability Notices and Notices of Chargeable development where ownership changes between the date of submission of the application and the date on which planning permission first permits the chargeable development. Has anyone else come across this quirk? Can it really have been the intention to have two different base dates? Am I missing something?
