Skip to main contentAccessibility Statement

The Community Infrastructure Levy (CIL) process

Stage 2: Assumption of liability form (applicant) and acknowledgement (council)

Stage 2a: assumption of liability

To benefit from payment windows and instalments, someone must assume liability. Landowners are ultimately liable for the levy, but anyone involved in a development may take on the liability to pay.

If no one assumes liability it will automatically default to the landowner and payment becomes due as soon as development commences.

Liability to pay the levy can also default to the landowner where we are unable to recover the levy from the party that assumed liability, despite making all reasonable efforts. If we have to identify the owners of the land, or identify the apportionment, a surcharge will be applied.

Please submit the Assumption of Liability form with the planning application. If the form is not submitted before commencement of the development, you will be liable for a surcharge as the council will have to determine who is liable to pay the CIL charge.

Where there are multiple parties wishing to assume liability, you must tell us the portions you own. CIL liability can then be divided proportionally amongst landowners.

Withdrawing or transferring liability

The person who has assumed liability to pay can subsequently withdraw or transfer their liability to someone else at any time prior to commencement, using the forms below. Once development commences, the assumption of liability can be transferred (any time up to the date the final payment is due) but cannot be withdrawn.


If you fail to notify us of a transfer or withdraw of relief, then we will impose a surcharge.

Impact on relief

If you assume liability, apply for (and then receive) relief and then wish to transfer liability to another party, the relief will not transfer to the new liable party. This is to prevent relief being granted on land where the land is then sold for higher profits. Following transfer, the new liable party will need to apply for relief, providing all the necessary evidence.

Stage 2b: acknowledgement of assumption of liability

We will acknowledge in writing the receipt of assumptions, transferals and withdrawals of liability. Upon receipt, we can also issue the liability notice.

Last updated 10 August 2023