Community Infrastructure Levy on Conversion of Ancillary Outbuilding into new independent Dwelling

Evaluate

The Local Planning Authority, (LPA) issued a CIL Liability Notice for approximately £22,000 following the grant of a planning permission in May 2021 to turn an ancillary outbuilding on the family farm into a new independent dwelling for letting as an Assured Shorthold tenancy.

Evolve

Surprised by the unexpected CIL Liability Notice, the client sought help and ultimately instructed E³ Consulting to review the project.  We initially undertook a limited investigation to validate the CIL calculation and consider opportunities to reduce the cost.  Our findings concluded that the CIL liability had been incorrectly assessed by the LPA.  E³ then challenged the numbers via a Reg.113 review, but unfortunately the LPA refused to adjust the CIL amount, maintaining they were correct. E³ then submitted an appeal under Reg.114 to Valuation Offi ce Agency (VOA) – setting out a detailed case as to why the CIL liability was incorrect and should be zero.  The appointed person at VOA reviewing the appeal decided that we were correct and the CIL liability was reduced to £0 (nil).

Enhance

Tax relief achieved:

• CIL reduction, saving over £22,000

Testimonial

Mrs T, Owner

“I am thrilled with the outcome achieved by Alun, and E³ Consulting. He said from my very first conversation that this CIL liability was incorrect, and on the grounds accepted by VOA in their decision. 

Whilst I have found it extremely stressful - first having this unexpected demand for £22K, and then in dealing with the council and their dogged insistence that they were correct.  Not having heard of CIL prior to this demand for money, I can only add that CIL is a truly complex area of property tax. I felt expertly guided by Alun’s comprehensive knowledge and calm manner and would urge anyone considering a project in an area which has adopted CIL to take early specialist advice. I only wish I had instructed E³ earlier.”