Regulation 72B Deferral: payment of surcharge and interestF1

(1)

During the period when a collecting authority is considering a deferral request under regulation 72A(3), made by a person (P) mentioned in paragraph (1) of that regulation—

(a)

a surcharge may not be imposed on P under regulation 85 (surcharge for late payment) by that collecting authority, and

(b)

P is not required to pay interest on that amount under regulation 87 (late payment interest) and such interest does not accrue on that amount.

(2)

If a collecting authority has refused to grant a deferral request under regulation 72A(3)(b) in respect of a CIL amount—

(a)

a surcharge for late payment of that amount may not be imposed on the person (P) who made that request, and

(b)

P is not required to pay late payment interest on that amount and such interest does not accrue on that amount,

for 7 days beginning with the day on which the deferral request is refused.

(3)

If—

(a)

late payment interest has accrued on an amount of CIL which is the subject of a deferral request made by P under regulation 72A(1), and

(b)

that interest accrued on a day falling within the period beginning with 21st March 2020 and ending with the day before the collecting authority receives that deferral request,

P may request that the collecting authority credits the interest accrued against the CIL amount due under the revised demand notice that is required under regulation 72A(5) (“an interest request”).

(4)

A collecting authority may grant an interest request if it considers that is appropriate in the circumstances.

(5)

In relation to interest which has accrued on CIL charged by the Mayor, the collecting authority may only grant an interest request under paragraph (4), if the Mayor is of the view that it is appropriate for—

(a)

any CIL payment charged by the Mayor to be deferred under regulation 72A, and

(b)

any late payment interest which has accrued on CIL charged by the Mayor to be the subject of an interest request.

(6)

If a collecting authority refuses to grant an interest request, the interest which is the subject of that request must be paid by P in accordance with regulations 87 and 88.

Annotations

Textual amendments

F1: Regs. 72A-72C inserted (E.) (22.7.2020) by The Community Infrastructure Levy (Coronavirus) (Amendment) (England) Regulations 2020 (S.I. 2020/781), regs. 1(1), 3