- Changes to help SME developers defer CIL payments during coronavirus (COVID-19) pandemic in force
- What is the background to the changes?
- CIL deferral process
- What are the requirements for making a deferral request?
- Consideration by the collecting authority
- Requesting a credit for late payment interest
- Deferral of Mayoral CIL in London
- When do the changes come into force and how long do they last?
- What are the main impacts of the CIL Coronavirus Regulations?
Planning analysis: With effect from 22 July 2020, the Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020 (the CIL Coronavirus Regulations) give authorities in England more discretion to defer community infrastructure levy (CIL) payments for small and medium-sized developers without having to impose additional costs on them. They allow charging authorities in certain circumstances to defer CIL payments, disapply late payment interest and surcharge payments and credit interest already charged to developers.
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