PART 6EXEMPTIONS AND RELIEF
Withdrawal of social housing reliefI153
1
This regulation applies whenever a disqualifying event occurs before the end of the clawback period in respect of a chargeable development for which social housing relief has been granted.
2
3
The material disposal of a qualifying dwelling F3or qualifying communal development does not cause it to cease being a qualifying dwelling F3or qualifying communal development if—
a
the proceeds of sale are spent on a qualifying dwelling F3or qualifying communal development ;
b
the proceeds of sale are transferred to the Secretary of State, the Welsh Ministers, a local housing authority F1, the Greater London Authority or the Homes and Communities Agency;
c
the disposal is made to the Welsh Ministers under paragraph 15 or 27 of Schedule 1 to the Housing Act 1996; F4...
d
F14da
the disposal is a first sale of a dwelling in respect of which social housing relief has been granted under regulation 49 on the basis that the dwelling satisfies condition six in that regulation, and the first sale meets the criteria set out in paragraph (7B) of that regulation; or
F6e
discretionary social housing relief has been granted in relation to the dwelling or qualifying communal development, and the dwelling or development (as the case may be) is disposed of in accordance with regulation 49A(2).
4
The relevant person is liable to pay an amount of CIL (“the withdrawn amount”) equal to the difference between the qualifying amount immediately before the disqualifying event and the qualifying amount immediately after the disqualifying event.
F124A
Where—
a
the relevant person is liable to pay the withdrawn amount; and
b
the dwelling in respect of which the relevant person is benefitting from social housing relief was (immediately before it ceased to be a qualifying dwelling) a qualifying dwelling which satisfied condition 5 of regulation 49,
for the purposes of regulation 87 (late payment interest), payment of the withdrawn amount is to be treated as being due on commencement of the chargeable development.
5
The qualifying amounts mentioned in paragraph (4) must be calculated in accordance with regulation 50F13and paragraph 6 of Schedule 1, and for the purposes of that calculation the value of E is the value of E as calculated at the time social housing relief was granted in respect of the chargeable development.
6
The relevant person must notify the collecting authority in writing of a disqualifying event before the end of the period of 14 days beginning with the day on which it occurs.
7
The notification must—
a
F9aa
state the gross internal area of the development which has ceased to be qualifying communal development (if any); and
b
be accompanied by a map or plan which identifies the location of the dwelling mentioned in sub-paragraph (a) F10or the development mentioned in sub-paragraph (aa).
8
As soon as practicable after receiving notice of the disqualifying event, the collecting authority must notify the relevant person in writing of the withdrawn amount.
9
The notification must be accompanied by an explanation of how the withdrawn amount was calculated.
10
In this regulation “relevant person” means the person benefiting from social housing relief in respect of the dwelling which has ceased to be a qualifying dwelling F11, or the development which has ceased to be qualifying communal development.