The information provided here is a summary of the CIL process. For detailed information, you should refer to:
- the CIL Regulations 2010 (as amended)
- the National Planning Policy Framework, and
- the Planning Portal.
A development is liable for CIL if it:
- creates a new dwelling of any size; or
- creates over 100sqm of gross internal floorspace; and
- involves new buildings into which people normally go.
CIL applies to development permitted through approval of a planning application, or an appeal. CIL can also apply to certain developments allowed under Permitted Development Rights. CIL can apply if such applications meet the criteria for liable development listed above.
The information below and the CIL Process Flowchart set out the stages involved in the CIL process. The forms can be accessed on:
- the Planning Portal
- our CIL Forms webpage
or by using the links provided within process stages set out below.
Stage 1: Initial provision of information
All applicants for planning permission are required to submit a Form 1: Additional Information - pdf version, word version. This includes:
- full applications
- section 73 applications
- householder applications
- reserved matters applications following outline planning permission
- applications for a certificate of lawfulness for proposed use/development
The CIL Additional Information Guidance Note will help you complete the form. Some extra guidance is also given on providing measurements. Validation of all the above application types will be held up if a Form 1 is not submitted.
In most cases, the form will contain enough information for Cornwall Council to determine whether the development is CIL liable, and to calculate the amount of CIL liability. However, further information may be requested for large or complex applications.
In circumstances where planning permission is not required, but the development meets the CIL liable criteria, a Form 5: Notice of Chargeable Development must be submitted instead.
If circumstances change after submitting Form 1 or Form 5 which relate to the information provided, then a new form must be submitted.
Stage 2: Liability to pay CIL
A Form 2: Assumption of Liability is required. It is important that the form is submitted with the signatures of each party assuming liability. If it is not signed by each party, processing of the form will be held up. This may affect the applicants ability to claim relief or exemption (see stage 4 below).
It is recommended a Form 2 is submitted at the same time as the planning application and Additional Information Form. Or, for prior approval applications, at the same time as Form 5.
If nobody has submitted a Form 2 before the development commences:
- the liability will be apportioned between all parties with a material interest in the land on which the development is taking place,
- surcharges may be imposed,
- any relief that the development may be eligible for will not be granted, and
- the ability to pay by instalments (if applicable) will also be lost.
If there is a change to the person(s) assuming liability for paying the CIL after Form 2 has been submitted, a Form 4: Transfer of Assumed Liability and/or a Form 3: Withdrawal of Assumption of Liability can be submitted, as appropriate. Liability to pay can be transferred up until the day that the final CIL payment is due on the chargeable development.
Stage 3: Liability Notice
Once planning permission has been granted, all liable parties will be issued a Liability Notice detailing how much CIL is payable. This will also include detail of any relief that has been granted. Details of how CIL is calculated are available in the Charging Schedule. The most up to date rates charged are set out in the Annual CIL Rate Summary 2022 document.
If you think the amount of CIL due has been incorrectly calculated, you can request a review of the calculated amount. This must be requested within 28 days of the date of the Liability Notice. See CIL Appeals section below.
Stage 4: CIL Relief
You may be able to apply for relief or exemption from CIL, for developments such as
- self-build dwellings, residential extensions and annexes
- social housing
- charitable relief, or
- in exceptional circumstances
To claim relief, each liable party must submit one or more of the following forms:
- Form 7: Self Build Exemption Claim Form Part 1
- Form 7: Self Build Exemption Claim Form Part 2 (this form is not required until after completion of the eligible development)
- Form 8: Residential Annex Exemption Claim
- Form 9: Residential Extension Exemption Claim
- Form 10: Charitable and/or Social Housing Relief Claim
- Form 11: Exceptional Circumstances Relief Claim
- Form 12: Further Charitable and/or Social Housing Relief Claim
- Form 13: Further Exemption Claim
Any claims for relief must be approved by Cornwall Council prior to the development commencing.
If relief is granted after an initial Liability Notice has been issued, a revised Liability Notice will be issued setting out the amount of relief granted.
The Exemption Relief Guidance provides a brief introduction to some of the relief available. It also sets out how to complete some of the more difficult sections included in the exemption relief claim forms.
Stage 5: Commencement Notice
Before the CIL liable development commences, you must submit Form 6: Commencement Notice to Cornwall Council. This will enable calculation of when the CIL payments are due. Failure to submit Form 6 could result in a surcharge being imposed and the ability to pay in instalments withdrawn.
For CIL purposes, commencement includes sites clearance and demolition of any existing buildings.
Stage 6: Demand Notice
On receipt of a valid Form 6: Commencement Notice, a Demand Notice will be issued to each liability party. The Demand Notice will set out the amount of CIL payable, payment options and due dates.
If a Form 2: Assumption of Liability has not been submitted before the Demand Notice is issued, the liability defaults to the owner(s) of the land. Payment of CIL in respect of the chargeable development could become due in full, and a surcharge could be imposed.
If the CIL payment is calculated as being less than £50, it is treated as zero rated and does not need to be paid.
Stage 7: Payment of CIL
The Demand Notice will set out when and how CIL payments can be made but the options are summarised below.
- Telephone 0300 1234 151 and quoting the CIL payment reference number given on the Demand Notice.
- Online via the Planning Payments page.
- Post payment to the address given on the Demand Notice.
We will never ask for payment or provide bank details via email. If you ever receive an email about your CIL payment which includes details of a bank account into which the payment should be made, please do not make the payment but contact the Infrastructure Team at firstname.lastname@example.org.
CIL Penalties and Surcharges
Non-payment of CIL or failing to follow the procedures outlined above may result in liable parties (or landowner/s) having to pay a surcharge. Interest may also be applied to late payments.
Enforcement action open to a CIL Charging Authority is set out in Part 9 of the CIL Regulations 2010 (as amended).
Appeals can be made against all aspects of the CIL collection and enforcement system. However, appeals cannot be made in respect of
- Social Housing Relief or
- Exceptional Circumstances Relief
CIL appeals are subject to their own procedures under the CIL Regulations 2010 (as amended):
- Chargeable Amount Appeal (Regulation 114)
- Apportionment of Liability Appeal (Regulation 115)
- Charitable Relief Appeal (Regulation 116)
- Exemption for Residential Annexes Extensions Appeal (Regulation 116A)
- Exemption for self-build housing Appeal (Regulation 116B)
- Surcharges Appeal (Regulation 117)
- Deemed Commencement Appeal (Regulation 118)
- CIL Stop Notice (Regulation 119)
Appeals under Regulations 114, 115, 116, 116A and 116B are administered by the Valuation Office Agency (VOA). Information on how to make an appeal under one of these regulations is located on the GOV.UK – CIL: How to make an appeal website.
Appeals under Regulations 117, 118 and 119 are administered by the Planning Inspectorate (PINS). Information on how to make an appeal under these regulations is located on the GOV.UK - Appeal a CIL notice under Regulation 117, 118 or 119.
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