PART 6EXEMPTIONS AND RELIEF
Social housing relief: disposal of land before occupationI152
1
This regulation applies where—
a
social housing relief has been granted in respect of a chargeable development;
b
an owner (O) of the relevant land makes a material disposal of land on which qualifying dwellings F1or qualifying communal development will be situated to another person (P1); and
c
the disposal is made before those qualifying dwellings are made available for occupation F2or that qualifying communal development is made available for use.
2
P1 is deemed to benefit from an amount of social housing relief equal to the qualifying amount for the qualifying dwellings F3or qualifying communal development which will be situated on the land O disposed of to P1.
3
The qualifying amount mentioned in paragraph (2) must be calculated in accordance with regulation 50, and for the purposes of that calculation—
a
the value of QR is the gross internal area of the part of the chargeable development—
i
which will comprise qualifying dwellings F4or qualifying communal development and be situated on the land O disposed of to P1, and
ii
in respect of which, but for social housing relief, CIL would be chargeable at rate R; and
b
the value of E is the value of E as calculated at the time social housing relief was granted in respect of the chargeable development.
4
The person (P2) who, before O disposed of the land, benefited from social housing relief in respect of the part of the chargeable development situated on that land is deemed to benefit from an amount of relief equal to the residual amount.
5
The residual amount is the difference between the amount of social housing relief from which P2 benefited before O disposed of the land and the amount from which P1 is deemed to benefit calculated in accordance with paragraph (2).
6
O must notify the collecting authority in writing of the disposal as soon as practicable after it occurs.
7
The notification must—
a
state the gross internal area of the qualifying dwellings F5or qualifying communal development which will be situated on the land which has been disposed of;
b
be accompanied by a map or plan which identifies the location of those dwellings F6or development (as the case may be); and
c
state the name and address of O, P1 and (if P2 is not O) P2.
8
O must send a copy of the notification to P1 and (if P2 is not O) P2.
9
On receiving the notification the collecting authority must send an acknowledgment of receipt to O, P1 and (if P2 is not O) P2.