You must follow the CIL process correctly. Failure to do so may result in the following penalties in the form of surcharges and interest payments being applied:
- Surcharge of £50 on each person liable to pay CIL for failure to assume liability (Regulation 80)
- Surcharge of £500 for each material interest where liability has to be apportioned (Regulation 81)
- Surcharge equal to 20% or £2,500 of the chargeable amount, whichever is the lower amount, for failure to submit a Notice of Chargeable Development (Regulation 82)
- Surcharge equal to 20% or £2,500 of the chargeable amount, whichever is the lower amount, for failure to submit a Commencement Notice (Regulation 83)
- Surcharge equal to 20% or £2,500 of the chargeable amount, whichever is the lower amount, for failure to notify of a disqualifying event (Regulation 84)
- Surcharge equal to 5% or £200, whichever is the greater amount, on the outstanding liability for late payment after the end of 30 days after the liability is due, further increasing after outstanding after six months and after 12 months (Regulation 85)
- Surcharge equal to 20% or £1,000 of the relevant amount, whichever is the lower amount, for failure to comply with an Information Notice (Regulation 86)
- Late payment interest at a rate of 2.5% on the relevant amount above Bank of England Base Rate due from the day after the date payment was due (Regulation 87)
If a surcharge is imposed you may have certain rights to Appeal under Regulation 117, Regulation 118 and Regulation 119
Surcharge and enforcement appeals are dealt with by the Planning Inspectorate and further information is contained within their guidance