The Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020

Amendments to the Community Infrastructure Levy Regulations 2010

3.  After regulation 72, insert—

“Payment: deferral

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.

Deferral: payment of surcharge and interest

72B.— (1) During the period when a collecting authority is considering a deferral request under regulation 72A(3), made by a person (P) mentioned in paragraph (1) of that regulation—

(a) a surcharge may not be imposed on P under regulation 85 (surcharge for late payment) by that collecting authority, and

(b) P is not required to pay interest on that amount under regulation 87 (late payment interest) and such interest does not accrue on that amount.

(2) If a collecting authority has refused to grant a deferral request under regulation 72A(3)(b) in respect of a CIL amount—

(a) a surcharge for late payment of that amount may not be imposed on the person (P) who made that request, and

(b) P is not required to pay late payment interest on that amount and such interest does not accrue on that amount,

for 7 days beginning with the day on which the deferral request is refused.

(3) If—

(a) late payment interest has accrued on an amount of CIL which is the subject of a deferral request made by P under regulation 72A(1), and

(b) that interest accrued on a day falling within the period beginning with 21st March 2020 and ending with the day before the collecting authority receives that deferral request,

P may request that the collecting authority credits the interest accrued against the CIL amount due under the revised demand notice that is required under regulation 72A(5) (“an interest request”).

(4) A collecting authority may grant an interest request if it considers that is appropriate in the circumstances.

(5) In relation to interest which has accrued on CIL charged by the Mayor, the collecting authority may only grant an interest request under paragraph (4), if the Mayor is of the view that it is appropriate for—

(a) any CIL payment charged by the Mayor to be deferred under regulation 72A, and

(b) any late payment interest which has accrued on CIL charged by the Mayor to be the subject of an interest request.

(6) If a collecting authority refuses to grant an interest request, the interest which is the subject of that request must be paid by P in accordance with regulations 87 and 88.

Deferral: information

72C.— (1) A collecting authority may request, in writing, that the person (P) mentioned in regulation 72A(1) and 72B(2) supply it with such relevant information as may be specified by that authority for the purpose of—

(a) carrying out the authority’s functions under those regulations, and

(b) assisting the authority to decide any request made by P under those regulations.

(2) P must provide any information that is requested under paragraph (1), in so far as that information is in P’s possession or control, within 14 days beginning with the day on which the request in paragraph (1) is made.

(3) A collecting authority may refuse to grant a request made by P under regulation 72A(1) or 72B(2) if P fails to provide that authority with information that is requested under paragraph (1) within the time specified in paragraph (2).”.