Most new development which creates net additional floor space of 100 square metres or more, or creates a new dwelling, is potentially liable for the levy.
Some developments may be eligible for relief or exemption from the Community Infrastructure Levy. Please note that strict requirements apply with regard to the timing of the exemption process and you should refer to the guidance highlighted below for details. In most cases a Commencement Notice (form 6) must also be served prior to the commencement of development, in order for the exemption to apply.
Detailed CIL guidance is available on the Planning Practice Guidance website.
If you have any legislation or policy questions about the Community Infrastructure Levy you can contact the Department for Communities and Local Government.