Luck, R (On the Application Of) v Bracknell Forest Borough Council [2025] EWHC 2984 (Admin) (14 November 2025)

Luck, R (On the Application Of) v Bracknell Forest Borough Council [2025] EWHC 2984 (Admin) (14 November 2025)

A disqualifying event under Regulation 54D can occur at any time before the end of the clawback period, including before it begins, and the sale of the property constituted such an event, resulting in the withdrawal of the self-build exemption and liability for CIL. Regulation 65(7) does not confer a general discretion to waive CIL liability; it only allows withdrawal of a liability notice in specific circumstances, and the underlying liability remains. The Council acted lawfully in refusing to withdraw the liability notice and demand notices, and the claimant's failure to use available mechanisms under the Regulations precludes relief.

Citation
[2025] EWHC 2984 (Admin)
Parties
Claimant: Mr Stephen Luck; Defendant: Bracknell Forest Borough Council
Jurisdiction
England and Wales
Judgment Date
14 November 2025
Procedural Posture
Judicial Review / Final Judgment After Substantive Hearing
Outcome
Claim dismissed
Legal Topics
Community Infrastructure Levy (cil), Self Build Exemption, Statutory Interpretation, Disqualifying Event, Local Authority Discretion, Taxation Principles
Planning Law Administrative Law Local Government Law Community Infrastructure Levy (cil) Self Build Exemption Statutory Interpretation Disqualifying Event Local Authority Discretion +1 more

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Parties

Mr Stephen Luck

Claimant

Bracknell Forest Borough Council

Defendant

Procedural Posture

Judicial Review / Final Judgment After Substantive Hearing

Legal Issues

  1. 1 Whether a disqualifying event under Regulation 54D of the Community Infrastructure Levy Regulations 2010 must occur during the clawback period for self-build exemption to be withdrawn
  2. 2 Whether Bracknell Forest Borough Council had discretion to withdraw the CIL liability notice and waive CIL liability under Regulation 65(7)
  3. 3 Whether the Council's refusal to exercise any discretion was unlawful or contrary to public law principles

Ratio Decidendi

A disqualifying event under Regulation 54D can occur at any time before the end of the clawback period, including before it begins, and the sale of the property constituted such an event, resulting in the withdrawal of the self-build exemption and liability for CIL. Regulation 65(7) does not confer a general discretion to waive CIL liability; it only allows withdrawal of a liability notice in specific circumstances, and the underlying liability remains. The Council acted lawfully in refusing to withdraw the liability notice and demand notices, and the claimant's failure to use available mechanisms under the Regulations precludes relief.

Court Disposition

Claim dismissed

Orders

  • Permission for judicial review granted against the 4 September 2025 decision
  • Substantive claim dismissed on all grounds