Appendix 5: validity of appeals

The Valuation Office Agency's (VOA) technical manual for Community Infrastructure Levy.

Who can make an appeal?

a. Regulation 114 appeals

An appeal under regulation 114 can only be made by the person who requested the Collecting Authority to review the chargeable amount under regulation 113.

b. Regulation 115 appeals

An appeal under regulation 115 can only be made by the owner of a material interest in the relevant land.

‘material interest’ is defined in regulation 4(2) as a legal estate in that land which is either:

i. a freehold estate

ii. a leasehold estate, the term of which expires more than seven years after the day on which planning permission first permits the chargeable development

c. Regulation 116, 116A and 116B appeals

An appeal under regulations 116, 116A and 116B can only be made by an ‘interested person’ which is defined in regulation 112(2)(b) as either:

i. the person who claimed the charitable relief

ii. the person who assumed liability to pay CIL in respect of the chargeable development to which the charitable relief relates

Time limits for making an appeal

a. Regulation 114 appeals

An appeal under regulation 114 must be made:

i. Before the end of the period of 60 days beginning with the day on which the liability notice stating the original chargeable amount was issued

ii. Before development has commenced (unless the planning permission was granted in relation to that development after it was commenced, ie. it was a ‘retrospective’ planning permission)

b. Regulation 115 appeals

An appeal under regulation 115 must be made before the end of the period of 28 days beginning with the day on which the demand notice stating the amount payable by the appellant is issued.

c. Regulation 116, 116A and 116B appeals

An appeal under regulation 116, 116A and 116B must be made:

i. Before the end of the period of 28 days beginning with the date of the decision of the collecting authority on the claim for charitable relief

ii. Before development has commenced (unless the planning permission was granted in relation to that development after it was commenced, ie. it was a ‘retrospective’ planning permission)