Liability and Demand notices issued by Swindon Borough Council under the CIL Regulations were quashed.
The claimant had made separate planning applications for insertion of a mezzanine floor in a retail unit, and for external works to the unit. The claimant contended that the mezzanine proposals were not be treated as development for the purposes of the CIL regime as they came within the exemption created by regulation 6(1)(c) of the CIL Regulations. The Council argued that it was entitled to treat the two planning permissions as one and levy CIL, and relied on cases relating to tax avoidance. The Council’s arguments were rejected and judgment given for the claimant.
Neil Cameron QC acted for the claimant.