We have recently been discussing whether we need to issue certain types of £0 Liability Notices - as when we issue one it creates a Land Charge entry (which we are also not sure if it should count as a land charge because no actual charge is being levied).
We only charge residential developments and large scale retail, everything else is zero rated.
1. For the zero rated developments we still request an Assumption of Liability. Once we receive the AOL we issue the £0 LN and archive the case. But this creates an entry on the Land Charge register that we then have to manually remove.
2. For residential developments that are COU (or demo) with no additional floor-space being added we issue the £0 LN along with an AOL request as soon as possible after the permission is granted. Once we receive the AOL we archive the case and manually remove the land charge.
3. For residential extensions we request form 9 and once we receive it we issue the £0 LN, archive the case and manually remove the land charge.
What we were wondering is if we actually need to issue these types of £0 LNs at all? That way Land Charges would never be notified of a charge on the land, but we aren't sure if a £0 LN should still count as a charge on the land.
Any views would be much appreciated!
