• CIL, or community infrastructure levy, also known as the mayoral CIL.
• Introduced as part of the planning act 2008, the community infrastructure levy acts as a tool for local authorities in England and Wales to help deliver infrastructure to support the development of their areas.
• The introduction of the levy means that charging authorities require additional information to determine whether a charge is due and to determine the amount.
• Following grant of formal planning consent, collecting authorities will issue applicants with a levy liability notice. Applicants should then assume liability to pay the levy charge prior to commencement of development by sending a completed assumption of liability form to the collecting authority.
• The community infrastructure levy charge will only become due when the development is formally commenced.

• A commencement notice must be issued to the collecting authority and all owners of the relevant land to notify plan of the intended commencement date of the development. The collecting authority will then send a demand notice to the persons who have assumed liability.

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