CIL is a standardised infrastructure levy based on an adopted charging schedule, while Section 106 is a site-specific legal obligation used to make development acceptable in planning terms.
Correct planning permission or Notice of Chargeable Development.
Site address and description of the development.
Liable party details.
Land interest and landowner details.
Agent details where relevant.
Signature and date for each liable party.
Project record for relief, commencement and payment steps.
England CIL Form 2 identifies who is assuming liability for any CIL payable. Submit it before development commences. It does not itself mean a charge is due and does not replace a relief, exemption or Commencement Notice.
Identify the person or persons assuming liability for the development.
Submit as soon as responsibility is agreed and before development commences.
This guide and official England Form 2. In Wales, Assumption of Liability is Form 1.
To identify the person or persons assuming liability for any CIL payable on the development in England.
The liable party or parties. A planning agent may prepare and submit it on their behalf, but the liable parties must be identified and sign correctly.
As soon as responsibility is agreed and before the chargeable development commences.
Liability may default to relevant landowners, the amount may become payable immediately and access to an instalment policy can be affected.
Generate Form 2 once the generator is live, or provide the official form with a responsibility and handover checklist.
Form 2 creates a clear record of who has assumed liability for the chargeable development. The collecting authority can then issue notices to the correct person and administer payment after commencement.
The form can be submitted before or after planning permission, but liability must be assumed before commencement. Many authorities encourage early submission because it reduces delay and uncertainty after permission is granted.
A person involved in the development may assume liability. The current form allows details for several parties and asks whether each party is a landowner. An agent may complete and submit the form on behalf of the parties, but the parties assuming liability must be identified correctly.
Before signing, confirm that the named party understands the potential payment responsibility, the development and land to which the assumption relates, and the later need to notify any transfer or withdrawal.
Submit Form 2 as early as responsibility is agreed and, in every case, before the chargeable development commences. Do not wait until the start date is imminent. The collecting authority may need time to acknowledge the assumption and issue or revise notices.
Where an exemption or relief requires the claimant to have assumed liability, Form 2 is an earlier step in that claim process.
Form 2 permits more than one party to assume liability. This should not be described as a simple percentage split unless the authority and the applicable rules support that treatment.
The current form warns that where two or more parties assume liability, they are jointly and severally liable. Each party should understand the effect before signing. For complex ownership or commercial arrangements, independent professional advice may be needed.
Where two or more parties assume liability, they are jointly and severally liable.
A person involved in the development may assume liability. The current form allows details for several parties and asks whether each party is a landowner. An agent may complete and submit the form on behalf of the parties, but the parties assuming liability must be identified correctly.
Before signing, confirm that the named party understands the potential payment responsibility, the development and land to which the assumption relates, and the later need to notify any transfer or withdrawal.
Use Form 3 to withdraw an assumption where the procedure allows it and Form 4 to transfer assumed liability to another party. Do not rely on a sale contract, email or internal project note as a substitute for the prescribed notification.
A change of owner or developer should trigger a CIL responsibility check. Confirm whether liability has been transferred, whether the authority has acknowledged it and whether any commencement notice or payment deadline is approaching.
The collecting authority acknowledges the assumption and uses the information when issuing CIL notices. Any intended relief or exemption must still be claimed and granted before the relevant deadline. Before development starts, submit Form 6 where it is required and keep evidence of receipt.
The person assuming liability should also receive the Liability Notice, understand the authority’s instalment policy and ensure the intended commencement date is coordinated with the project team.
UK Planning Gateway can reuse the permission and site details, distinguish applicant, owner, agent and liable-party roles, and prompt for signatures and multiple-party warnings. The case record can also retain the authority acknowledgement and create a review prompt when ownership or responsibility changes.
Not necessarily. The liable party may be another person involved in the development. The form should identify the person or persons who are actually assuming the responsibility.
Yes, the current form allows several liable parties. They should understand the joint and several liability warning in the form.
No. It records the assumption of liability. The authority determines the charge and administers any relief or exemption.
Yes. Form 4 is used to notify a transfer of assumed liability. The timing and acknowledgement should be managed carefully.
If no one has assumed liability before commencement, liability may default to landowners and payment consequences can follow.
Complete any applicable relief or exemption process and submit Form 6 before commencement where required.
CIL Forms Centre
CIL Form 1: Additional Information
CIL Form 6: Commencement Notice
Self Build Exemption
Community Infrastructure Levy guide
Generate online or download the current official form.
This guidance supports preparation. Always check the current official forms and relevant Local Planning Authority guidance before submission and before commencing development. Assuming liability does not itself determine whether a charge is due, does not itself claim relief or exemption, and does not replace a Commencement Notice.
