- Property professionals unpick the Budget
- RICS CIL Index 2025 Announcement
- Elliott makes a difference
- E3 Consulting wins 'Best Independent Tax Consultancy Firm'
- SPA Annual Golf Day 2024
- We will be at the South East Construction Expo
- Finalist in 2024 Taxation Awards
- Planning Enforcement Changes to take effect from 25 April 2024 - LURA2023
- Spring Budget 2024
- Pilgrim's Progress: VOA Appeal Decision
- Deadline looming for registration of Scottish property owners
- Nowhere to hide for Furnished Holiday Let owners
- 100% Full Expensing made permanent
- SPA Clay Shoot 2023
- We are exhibiting at UKREiiF 2023
- Welsh Freeports - The two winning bids are...
- Chancellor announces Full Expensing
- 100% Tax relief confirmed for two Scottish Green Freeports
- Making Your Furnished Holiday Lettings More Profitable
- Happy New Year 2023
- Second U-Turn in Urenco Chemplants Case – Court of Appeal Decision
- How Specialists help to Save through Property Tax
- E3 Consulting on the move in London
- Autumn Statement (November): impact on capital allowances
- December Roundtable - Community Infrastructure Levy & Land Remediation Tax Relief
- E3 goes to top with calls for planning re-think
- The Chancellor’s ‘Mini Budget’ – A Tax Bonfire!
- HM Queen Elizabeth II
- Gardiner v Hertsmere - Court of Appeal Judgment
- E3 Consulting's new main office in Wimborne
- Green light for Freeports
- Buried treasure?
- And the winner is...
- Cavernous divide in ‘plant’ arguments
- And the finalists are…
- E3 Consulting puts property tax on the radar
- Help E3 Consulting grow in a nurturing environment
- Spring Statement 2022 – Real Estate & Construction Update
- E3 joins the dots with Building People
- Property Marketing Awards 2022 – Celebrating 30 years of PMA
- Navigating choppy waters
- E3 helps GPs go green with trailblazing surgery
- CIL – New Research Lays Bare Planning Cost
- Webinar success as spotlight shines on Super-deduction
- CIL appeal win saves householder £22,000
- Business Analyst Flo joins E³
- Budget Day Autumn 2021
- Firing on all cylinders
- LRTR Boost your Tax Savings & Unlocking Toxic Land
- CIL by Numbers!
- Shining the legal spotlight on capital allowances
- UPDATE: 130% Super-deduction to be available for landlords
- Specialist speakers announced for CIL webinar panel discussion
- Happy 18th birthday…to us!
- Land remediation myths cleared up at conference
- E³ Consulting – 18th anniversary
- Tax Day 23 March 2021 … over hyped & under whelming!
- Super-deduction…super insight from E³ Consulting’s webinar
- Budget 2021 – Update – Super Deduction
- Budget 2021 Update – Significant tax breaks for freeports announced
- Budget – 2021 – Small Profit Corporation Tax Rate
- UK FREEPORTS - Will Tax Incentives Fulfil Their Purpose?
- E³ Consulting Support Minstead Trust’s Online Christmas Raffle
- E³ Consulting’s Autumn Property Tax Webinars
- £1m AIA Extension
- Alun Oliver becomes CEDR Accredited Mediator
- Property & Construction Update
- Community Infrastructure Levy (CIL) - New Year, new rules!
- Budget 2020 - Wish list for Eco friendly Buildings
- Todd Arnison joins YEP Southampton committee
- Welcome to our Winter update!
- RICS Community Infrastructure Levy Talks
- University Award for Apprentice Todd
- Toasting a Record Year for E3 Consulting
- It was 'Not Too Taxing' for the E3 Team at the SPA Clay Shoot
- Finalist in 2019 Accounting Excellence Awards - Specialist Team of the Year
- Finalist in 2019 Taxation Awards - Best Independent Tax Consultancy Firm
- Celebrating 15 Years in Style
- Consulting Boutiques: A Different Perspective on Consulting
- Studying Modern Languages: what skills do you gain and how are these relevant in work?
- It's all in the Mind
- Capital allowance changes consultation
- International Invasive Weed Conference
- Significant tax savings illuminated at London landmark
- So close for Todd in national award
- Taxing matters for property sector - Seminar 17 October 2018
- National award shortlist for apprentice Todd
- Three top tips for organising a fundraising event - and how these are relevant in business
- Alun takes seat on CLA regional board
- E3's Tax Trappers at it again at the SPA Clay Shoot
- Property Tax Update at Athelhampton House
- Welcome to our New Property Tax Surveyor
- Success at the JCI UK National Convention 2017
- Defeat for Taylor Wimpey on Builder's Block VAT Claim
- Non-Resident Landlords (NRL) to move into Corporation Tax Regime
- Joining JCI Southampton as a Corporate Partner
- Signatory to the RICS Inclusive Employer Quality Mark
- E3 Consulting Sponsors Hampshire Hot Shots!
- S.O.S.! Tackling the Housing Crisis, CIL and Build to Rent
- International Women's Day: Making a Commitment to Diversity and Equal Opportunities
- CPD Property Tax Talks
- Why E3 Consulting Employs Interns
- Re-joining the Dorset Chamber of Commerce & Industry
- Welcoming New Interns to E3's Team
- Sponsorship of Alresford Town Football Club
- Finalist in 2015 Taxation Awards - Tax Consultancy Firm
- University of Warwick's Proactive Support of SME Businesses
- Property Taxation Specialist - Finalist in 2014 Taxation Awards
- VAT Specialist, Martin Scammell, Wins Indirect Tax Award
- Capital allowances claims using sampling for fixtures: HMRC Brief
- Business Property Relief on FHLs
- Victory in the 9th annual Solent Property Tennis Tournament
- Industry Response to HMRC's Capital Allowances proposals
- Winning Partnership with Rose Bowl Plc
- E3 Consulting Wins at Taxation Awards 2011
- E3 Consulting Shortlisted for Lexis Nexis Taxation Awards 2011
- Property Taxation Planning Opportunities - November 2010
- E3 Consulting Crowned Mixed Doubles Tennis Champions!
CIL appeal win saves householder £22,000
Property tax specialists have hit out at ‘Draconian’ planning laws after saving a client more than £20,000 in a recent appeal win.
E³ Consulting successfully overturned a Community Infrastructure Levy (CIL) notice for £22,089 issued by a local council in Surrey to a farmer-owner for her property following a CIL Regulation 114 Appeal.
It related to planning applications for change of use of an ancillary outbuilding into a new independent property for letting and a separate retrospective permission for repair works to fix storm damage.
A Valuation Office Agency (VOA) inspector agreed with E³ Consulting’s submissions and ruled that no CIL was payable in the case.
CIL is a ‘tax’ applied to certain new developments and used by many local planning authorities pursuant to the Planning Act 2008, Part 11 to fund vital infrastructure although there are exemptions and reliefs allowed – but only if gained before work starts on site.
Alun Oliver FRICS, Managing Director of E³ Consulting, said: “CIL is a complex and inflexible tax which seems almost designed to confuse.
“It is incredibly rare to win a case at appeal but we are grateful that the VOA’s District Valuer agreed that the local planning authority had erred in issuing a CIL liability notice for what was a considerable sum of money, and decided in favour of our client.
“Many other people, especially homeowners, self-builders and many small and mid-tier developers, have not been so fortunate. Many will have received large bills out of the blue with no idea that they were liable with little or no advice from their architects/planning advisers.
“By then the chance to claim relief or an exemption has gone – as too is their right to appeal! The lesson is to get expert advice at an early stage and before any work starts.”
Most new developments which create net additional floor space of 100 square metres or more, or create a new dwelling, are potentially liable for CIL, where the Local Planning Authority (LPA) has adopted the levy.
Self-build flats and houses are potentially exempt – along with residential annexes and even extensions to the family home – but there are strict criteria and rigid procedures to follow. Alun said its best visualised as a game of Snakes and Ladders, but with lots of snakes and only one or two ladders – albeit very costly and serious outcomes!
In the appeal win, E³ Consulting was able to demonstrate that the outbuilding had been in continuous use for at least six months and no extra floorspace had been created.
The client, who does not wish to be named, said: “It has been a complete nightmare but I am thrilled that, against the odds, we have finally won.
“There’s been a great emotional, physical and financial cost, which I would hate for anyone else to go through
“I do feel this is an important precedent for other homeowners and farmers seeking to diversify their income to stay viable in these turbulent times.”
She added: “Alun said from our very first conversation that the CIL liability was incorrect, on the grounds ultimately validated by the appeal decision.
“I would urge anyone considering a project in an area that has adopted CIL to take early specialist advice. I only wish I had instructed E³ earlier as we might have short-circuited some of the loops and anxiety in resolving this matter.”
The Valuation Office Agency ‘appointed person’ was District Valuer, Victoria Briggs and the appeal was granted in September 2021.
Share this page
RSS
- This page can be found in the following news feeds:
- E3 Consulting News