AC-2025-LON000257 - [2025] EWHC 2984 (Admin)

First […] on the correct interpretation of the Community Infrastructure Levy Regulations 2010 (“the CIL Regulations”) Mr Luck remains liable to pay CIL in respect of the development that was commenced under permission reference 16/00800/FUL. Liability arises following commencement of a chargeable development, irrespective of whether the development is actually completed. […]

Second, the Council, as collecting authority for CIL, cannot simply determine not to collect CIL which is otherwise due because the operation of the CIL Regulations might potentially be considered by some to be unfair on the facts of a particular case. […] Furthermore, the CIL Regulations contain specific provisions dealing with relief from CIL that would otherwise be due, including discretionary relief for exceptional circumstances under Regulation 55 […] Therefore, in the circumstances of this case, the Council does not consider that it has the power to decide not to collect the CIL that is due.

Third, even if the Council does have a general discretion not to collect CIL that is otherwise due under the CIL Regulations, it will not be exercising any discretion to do so in this case. In reaching that conclusion, it has had regard to Mr Luck’s circumstances, as set out in his witness statement dated 1 July 2025 and your letter. However, it has also had regard to the following factors: