CIL Exemptions and Relief

Does my development qualify for an exemption or relief? 

Exemption or relief can only be claimed if the claimant is an owner of a material interest in the relevant land.
Information on each exemption and relief can be found below, with links to the forms that need to be returned to us:

• charitable relief

• social housing relief

• exemptions for minor development

• exemptions for self-build housing, extensions and annexes

• exceptional circumstances relief

Further charity and/or social housing relief

Further exemption claim

Phase credit application – (seek guidance before submitting this form – this only relates to a planning application granted before a charging schedule came into force)

Charitable relief

Development proposals owned by charities are exempt from CIL if they meet certain criteria.
The owner of a material interest in the land is exempt if they are a charitable institution and the chargeable development will be used, wholly or mainly, for charitable purposes.

To qualify for any charitable relief, a charitable institution is defined as:

• a charity

• a trust of which all the beneficiaries are charities or

• a unit trust scheme in which all the unit holders are charities.

The above does not apply where:

• that part of the chargeable development to be used for charitable purposes will not be occupied by or under the control of a charitable institution

• the material interest is owned by the aforementioned owner jointly with a person who is not a charitable institution or

• exemption of the owner from liability to pay CIL would constitute a State aid.

  Relief must be applied for before the commencement of the development to which it relates.

Further charity relief information

Development proposals which comprise qualifying social dwellings (in whole or in part) are eligible for relief from liability to CIL.

To qualify for relief, the claimant must own a material interest in the relevant land (the area granted planning permission) and have assumed liability to pay the levy for the whole chargeable development. To support the application, a signed S106 Agreement detailing the social housing provision for the relevant planning permission should be available or, where not, a completed and signed Affordable Housing Unilateral Undertaking.

A claim for this relief must be made by submitting a CIL Claiming Exemption or Relief form to us before commencement of the development. A claim for relief will lapse if the chargeable development to which the claim relates is commenced before the collecting authority has notified the claimant of its decision on the claim.

When applying for social housing relief, please state which criteria of Regulation 49 you are meeting and applying under.

Further information can be found in the CIL Relief document.

Further social housing information

Exemptions for minor development

Development which creates one or more new dwellings will be charged CIL irrespective of the floorspace created.

Development proposals which create less than 100 square metres of gross internal area of new build (such as residential extensions less than 100 square metres of new build) will be exempt from CIL and will not be charged.

Exemptions for self-build residential dwellings, extensions or annexes

Development proposals for residential extensions, annexes or dwellings that are being self-built may be exempt from paying CIL.

All applications must be received and have a formal decision issued by us before commencement of the development.

 (to be submitted and approved before development starts)

 (to be submitted within six months of completing the self-build dwelling)

Visit the Planning Portal for more information on the self-build exemption.

Exceptional circumstances relief

Relief in exceptional circumstances may be granted where a specific scheme cannot afford to pay the levy. However it must meet the following conditions that are set out in Regulation 55 as amended by the 2013 and 2014 Regulations:

• a section 106 agreement must exist on the planning permission permitting the chargeable development and

• we, as the charging authority must consider that paying the full levy would have an unacceptable impact on the development’s economic viability and

• the relief must not constitute a notifiable state aid.

It should be noted that we have undertaken viability assessments to carefully consider the level at which the proposed CIL charges have been set, taking into account the provision of affordable housing at up to 40% and development-specific S106 obligations. In view of this, it is important to note that consideration for relief will be rare and any relief given must be done in accordance with the procedure stated above and state aid rules.

Further exceptional circumstances information