To help small and medium size developers, government amended the CIL regulations on 22 July 2020. The Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020 gives authorities more discretion to defer CIL payments and dis apply some late payment interest.
View the Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020.
Small and medium size developers can request a deferral of a CIL payment that is due for payment in the period from 22 July 2020 to 31 July 2021. The collecting authority will have up to 40 days to determine any request made. If approved, the payment can be deferred by up to 6 months.
During the period when the collecting authority is considering a request for a deferral of a payment, no surcharge for late payment under regulation 85 of the CIL regulations or late payment interest under regulation 87 of the CIL regulations will be imposed.
If late payment interest has accrued on an amount of CIL which is subject to a request for a deferral of a payment made by the developer, and that late interest accrued on a day falling within the period beginning 21 March 2020 and ending with the day before the collecting authority receives that deferral request, then the developer may request that the collecting authority credits the interest accrued against the CIL due.
Who can submit a request?
Requests can be submitted by a person who
• has annual turnover not exceeding £45,000,000,
• has been served with a demand notice by the collecting authority,
• is required to pay an amount of CIL in respect of a chargeable amount (whether by instalments or otherwise) during the period 22 July 2020 to 31 July 2021, and
• is experiencing financial difficulties for reasons connected to the effects of Coronavirus resulting in difficulties paying the amount.
When can I submit a request?
A request to defer a payment must be submitted to the collecting authority
• no more than 14 days before, or
• on or as soon as practicable after the day payment of the CIL amount is due.
How do I submit a request?
To submit a request, you must complete a Deferral of payment request and a Credit interest (if applicable) request.
Once completed your request(s) should be e-mailed to email@example.com. You can still post or deliver documents to CIL Officer at Epsom and Ewell Borough Council, Town Hall, The Parade, Epsom KT18 5BY but due to COVID-19 restrictions only a limited number of staff are working in the Civic Centre. Therefore, you should telephone 01372 732000 to inform that hard copies of documents will be arriving at the Town Hall.