Community Infrastructure Levy Appeals
June 19th, 2012 by Louise Humphreys
Appeals can be made against all aspects of the CIL collection and enforcement system, from the CIL collection authority's calculation of the amount due to any enforcement actions it may take. This blog post focuses on appealing against the levy collection authority's calculation of the levy amount.
Seeking a review of this amount
If you feel that the amount of Community Infrastructure Levy set out in your liability notice has been calculated incorrectly, you can ask the levy collecting authority (LCA) to review the calculation. Such a request must be made in writing and within 28 days of the date on which the liability notice was issued. You may also submit whatever evidence in writing you may feel is appropriate to support your request to the LCA.
How the levy collecting authority will conduct the review and notify you of the outcome
When the LCA receives your request to review the amount, it must ensure that the person conducting the review is senior to the one who carried out the original calculation. The LCA must then notify you of the decision of the review within 14 days of receiving your request, including the reasons for the decision. However, where development is commenced before you receive notification of this decision, the review will lapse and the original amount will become due for payment in the manner set out in the demand notice.
Right of appeal against decision made by the LCA following a review of the chargeable amount
If you are dissatisfied with the decision of the LCA's review or have not been notified within 14 days, you may appeal to the Valuations Office Agency (VOA). This appeal must be made no later than 60 days beginning with the day on which the liability notice was issued. However, you may not appeal to the VOA on how the Community Infrastructure Levy amount due was calculated if development has commenced. This appeal will also lapse if development commences before you have been told of the outcome of the appeal.
Appeals against the apportionment of liability for the levy
You may also appeal to the VOA against any apportionment of liability carried out by the LCA. Any such appeal must be made within 28 days of receiving notice of such a decision by the LCA. Where an appeal is allowed, any demand notices (including surcharges) relating to the development in question will be suspended pending the outcome of the appeal.