Upon receipt of a valid Form 6: Commencement Notice, we'll issue a demand notice to the person that has assumed liability to pay CIL. Payments are not subject to VAT.
If no-one assumes liability to pay the levy before development commences, the owners of the land will be liable to pay the levy and will lose the ability to pay by instalments. The demand notice and invoice will set out details of the amount of CIL payable, payment options, due dates and any surcharges applied.
If the CIL liable party changes before the final payment of CIL is due, Form 4: Transfer of Assumed Liability can be completed and submitted.
If the process is not followed correctly penalties and surcharges will be imposed.