Who is liable to pay the levy – and when?
An individual or organisation (for example, the developer) may assume liability for payment
of the levy. If no one assumes liability, the land owner is automatically liable for the charge.
If someone assumes liability, then they will be allowed to pay the levy within a specified extended period of
time. However, if no one assumes liability the charge is immediately payable by the land owner as soon as
development work starts.
Reproduced from the Communities and Local Government summary pdf on CIL