Regulation 67 Refunds: levy liability amount, levy liability notices and levy payment certificates
This regulation applies if, following receipt of a refund application in accordance with regulation 66, a collecting authority is satisfied the requirements of regulation 66(1) are met.
Where this regulation applies—
in a case to which condition E in regulation 66 applies, the collecting authority must, before the end of the period of 5 weeks beginning with the date on which the refund application is received—
determine the new levy liability amount in relation to the building control application referred to in regulation 66(1),
give the named client a revised levy determination notice in relation to the building control application,
give the named client a revised levy payment certificate, and
if the building control application referred to in regulation 66(1) is an initial notice or an updated application in relation to an initial notice, give a copy of the revised levy determination notice and revised levy payment certificate to the registered building control approver,
in a case to which condition F in regulation 66 applies—
on the date the refund is issued the levy liability notice and levy payment certificate referred to in regulation 66(1) are cancelled, and
the collecting authority must, no later than 2 weeks after the date on which the refund amount under regulation 66(3) is paid, give a notice of the cancellation to the named client and give a copy of that notice to the registered building control approver,
in a case to which condition G in regulation 66 applies—
on the date the refund is issued the levy liability notice referred to in regulation 66(1) is cancelled, and
the collecting authority must, before the end of the period of 5 weeks beginning with the date the refund application is received—
give the named client a revised levy payment certificate,
give a copy of the revised levy payment certificate to the registered building control approver,
in a case to which condition H, condition I, condition J or condition K in regulation 66 applies—
if the cancellation under section 52A of the 1984 Act applies to the whole of the initial notice referred to in condition H in regulation 66—
on the date the refund is issued the levy liability notice and levy payment certificate referred to in regulation 66(1) are cancelled,
the collecting authority must, no later than 2 weeks after the date on which the refund amount under regulation 66(3) is paid, give a notice of the cancellation to the named client and give a copy of that notice to the registered building control approver,
if a final certificate has been accepted in respect of some of the building work to which that initial notice relates and the cancellation under section 52A of the 1984 Act applies to the remainder of the building work described in the initial notice—
on the date the refund is issued the levy liability notice referred to in regulation 66(1) is cancelled,
the collecting authority must, before the end of the period of 5 weeks beginning with the date the refund application is received, give the named client a revised levy payment certificate and give a copy of that certificate to the registered building control approver,
if condition I or condition K applies and the local authority or, as the case may be, the regulator ceases to be the building control authority in relation to all the building work to which the building control application referred to in regulation 66(1) relates—
on the date the refund is issued the levy liability notice and levy payment certificate referred to in regulation 66(1) are cancelled,
the collecting authority must, no later than 2 weeks after the date on which the refund amount under regulation 66(3) is paid, give a notice of the cancellation to the named client,
if condition J applies and the regulator ceases to be the building control authority under section 91ZB of the 1984 Act in relation to all the building work to which the building control application referred to in regulation 66(1) relates—
on the date the refund is issued the levy liability notice and levy payment certificate referred to in regulation 66(1) are cancelled,
the collecting authority must, no later than 2 weeks after the date on which the refund amount under regulation 66(3) is paid, give a notice of the cancellation to the named client,
if condition I or condition K applies and a completion certificate has been given in respect of some of the building work to which that building control application relates and the local authority or, as the case may be, the regulator ceases to be the building control authority in relation to the remainder of the building work described in that building control application—
on the date the refund is issued the levy liability notice referred to in regulation 66(1) is cancelled,
the collecting authority must, before the end of the period of 5 weeks beginning with the date the refund application is received, give the named client a revised levy payment certificate,
if condition J applies and a completion certificate has been given in respect of some of the building work to which that building control application relates and the regulator ceases to be the building control authority under section 91ZB of the 1984 Act in relation to the remainder of the building work described in that building control application—
on the date the refund is issued the levy liability notice referred to in regulation 66(1) is cancelled,
the collecting authority must, before the end of the period of 5 weeks beginning with the date the refund application is received, give the named client a revised levy payment certificate, and
in any other case, the collecting authority must, before the end of the period of 5 weeks beginning with the date the refund application is received—
determine the new levy liability amount in relation to the building control application referred to in regulation 66(1),
give the named client a revised levy determination notice and a revised levy payment certificate in relation to the building control application,
where condition H applies, also give a copy of the revised levy determination notice and revised levy payment certificate to the registered building control approver.
In this regulation the “new levy liability amount”, in relation to a building control application, is the difference between A and B, where—
A is the levy liability amount shown in the levy liability notice given, and not cancelled, before the date of receipt of the refund application, and
B is the amount of building safety levy attributable to the part lapse work, or in a case within paragraph (2)(d)(vii), the amount of building safety levy attributable to the condition H work or, as the case may be, the amount of building safety levy attributable to the condition I work, condition J work or condition K work.
Subject to paragraph (5), in this regulation—
the “amount of building safety levy attributable to the part lapse work” is the amount given by applying the formula in regulation 16(2) in respect of each relevant residential building to which the part lapse work relates, adding together the amounts if there is more than one building;
the “amount of building safety levy attributable to the condition H work” is the amount given by applying the formula in regulation 16(2) in respect of each relevant residential building to which the condition H work relates, adding together the amounts if there is more than one building;
the “amount of building safety levy attributable to the condition I work” is the amount given by applying the formula in regulation 16(2) in respect of each relevant residential building to which the condition I work relates, adding together the amounts if there is more than one building;
the “amount of building safety levy attributable to the condition J work” is the amount given by applying the formula in regulation 16(2) in respect of each relevant residential building to which the condition J work relates, adding together the amounts if there is more than one building;
the “amount of building safety levy attributable to the condition K work” is the amount given by applying the formula in regulation 16(2) in respect of each relevant residential building to which the condition K work relates, adding together the amounts if there is more than one building.
In determining the amount referred to in paragraph (4)—
the rules in regulations 16 to 21 are to apply in relation to the part lapse work, the condition H work, condition I work, condition J work or, as the case may be, the condition K work as if—
references in regulations 16(1), 16(4), 17(3) and 20(2)(a) to a building to which a building control application relates were references to a building to which the part lapse work, the condition H work, condition I work, condition J work or, as the case may be, the condition K work relates;
whether or not the named client is an exempt person is to be determined by reference to the circumstances at the time the building control application referred to in regulation 66(1) was made or, if later, the time a levy update notice was given under regulation 52(2) (“the relevant time”);
whether or not a building is an exempt building is to be determined by reference to the circumstances at the relevant time;
whether or not a dwelling is subject to an exemption referred to in regulation 8(1) is to be determined by reference to the circumstances at the relevant time;
no regard is to be had to whether the part lapse work, condition H work, condition I work, condition J work or, as the case may be, the condition K work on its own is major residential development.
A “revised levy determination notice” is a notice which specifies the new levy liability amount, or that there is no charge where the application is not chargeable, and must also specify—
the building control application and, if applicable, the refund application to which the notice relates,
in a case where the notice specifies a new levy liability amount—
if ordinary residential dwellings would be provided as a result of the remaining work to which the building control application relates, the number of those dwellings,
if dwellings would be provided as a result of the remaining work, the number of those dwellings that are within any of sub-paragraphs (a) to (c) of regulation 8(1),
if purpose-built student accommodation would be provided as a result of the remaining work, the number of bedspaces contained in it,
in relation to each of the relevant residential buildings to which the remaining work relates—
the amount of chargeable accommodation floorspace (as defined in regulation 17(2)),
the chargeable amount of communal floorspace (as defined in regulation 18(2)), and
the applicable area rate (as defined in regulation 20(2)),
the amount, if any, of the building safety levy previously paid in respect of the building control application including a separate amount for the original application, any updated application and any change to the levy amount following a levy update notice,
in a case where the notice specifies there is no charge—
the number of dwellings, if any, that would be provided as a result of the remaining work to which the building control application relates,
if purpose-built student accommodation would be provided as a result of the remaining work, the number of bedspaces contained in it,
the reasons why the application is not chargeable,
the amount of any payment previously made in relation to the building control application under regulations 65 and 66,
the date on which the notice is given.
If the revised levy determination notice relates to an updated application the reference in paragraph (6)(a) to the building control application to which the notice relates is a reference to the original application and each subsequent variation application in relation to it.
In this regulation a “revised levy payment certificate” is a notice which specifies the amount of building safety levy paid in respect of the building control application referred to in regulation 65(1) or 66(1) less the refund amount given under regulation 65(2), or, as the case may be, 66(3), and it must also include—
details of the building control application in respect of which the payment under the previous levy payment certificate was received by the collecting authority,
details of each levy payment certificate, including the amount specified in the certificate,
details of the amount of any payment previously made in relation to the building control application under regulations 65 and 66,
a statement of—
if ordinary residential dwellings are provided or would be provided as a result of the relevant work to which the building control application relates, the number of those dwellings,
if the relevant work relates to purpose-built student accommodation, the number of bedspaces contained in that accommodation, and
if the relevant work also relates to dwellings that are within any of paragraphs (a) to (c) of regulation 8(1), the number of those dwellings, and
the date on which the revised levy payment certificate is given.
In this regulation—
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“completion certificate”,“condition H work”, “condition I work”, “condition J work” and “condition K work” have the meanings given in regulation 66;
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“part lapse work” has the meaning given in regulation 66;
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“refund application” has the meaning given in regulation 66;
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“relevant work” means—
- (a)
in a case to which condition E or paragraph (11)(d)(iii), (e)(iii) or (f)(iii) of regulation 66 applies, the remaining work;
- (b)
in a case to which condition G or paragraph (11)(d)(ii), (e)(ii) or (f)(ii) of regulation 66 applies, the part of the original work in respect of which a final certificate has been accepted or, as the case may be, a completion certificate has been given, where the original work means the building work described in the building control application referred to in regulation 66(1);
- (a)
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“remaining work” means the original work ignoring the part lapse work, condition H work, condition I work, condition J work or, as the case may be, condition K work, where the original work means the building work described in the building control application referred to in regulation 66(1).