The Community Infrastructure Levy Regulations 2010

[F1 Payment: deferral E+W

72A.— (1) If a person (P)—

(a) has an annual turnover not exceeding £45,000,000,

(b) has been served with a demand notice by a collecting authority under regulation 69,

(c) is required to pay an amount of CIL in respect of a chargeable amount (whether by instalment or otherwise) during the material period, and

(d) is experiencing financial difficulties for reasons connected to the effects of coronavirus resulting in difficulty paying that amount,

P may make a request in writing to the collecting authority to defer payment of that CIL amount (“a deferral request”).

(2) A deferral request must be submitted to the collecting authority—

(a) no more than 14 days before, or

(b) on or as soon as practicable after,

the day payment of the CIL amount is due.

(3) The collecting authority must—

(a) consider a deferral request as soon as practicable after it is received, and

(b) subject to paragraph (6), grant or refuse to grant in writing that request as soon as practicable, and in any event before the end of the period of 40 days beginning with the day the authority receives such a request.

(4) The collecting authority may grant a deferral request—

(a) if the authority considers it is appropriate in the circumstances, and

(b) in that case, for no more than six months beginning with the day the authority receives the request in writing.

(5) As soon as practicable after the collecting authority grants a deferral request, that authority must serve a revised demand notice under regulation 69(3) on P, and that notice must state—

(a) the CIL amount payable by P (including any surcharges imposed in respect of, or interest applied to, the amount), and

(b) the day on which payment of the CIL amount is due taking account of any deferral which the collecting authority has granted.

(6) In relation to CIL charged by the Mayor, the collecting authority may only grant a deferral request for that CIL amount under paragraph (3)(b) if the Mayor is of the view that it is appropriate for any CIL payment charged by the Mayor to be deferred under this regulation.

(7) If a collecting authority grants a deferral request under paragraph (3)(b) for a CIL amount, that amount must be paid by P in accordance with the revised demand notice that is required to be served under paragraph (5).

(8) If a collecting authority refuses to grant a deferral request under paragraph (3)(b) for a CIL amount, that amount must be paid by P in accordance with—

(a) the demand notice which was served under regulation 69 and applied to that amount before the deferral request was made, or

(b) a revised demand notice which is not served pursuant to paragraph (5), and which applies to that CIL amount at any time after the deferral request was made.

(9) In this regulation—

(a) the “material period” means the period beginning with the day these Regulations come into force and ending at midnight on 31st July 2021,

(b) “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), and

(c) the reference in paragraph (1)(d) to “financial difficulties” includes such difficulties which would be likely to have an unacceptable impact on the economic viability of P.]

Textual Amendments

F1 Regs. 72A-72C inserted (E.) (22.7.2020) by The Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020 (S.I. 2020/781), regs. 1(1), 3