There are a number of specific situations where developments may be exempt from CIL, or where the charge(s) may be reduced or shifted between different phases of development.
Where a liability notice has been issued, this will require a claim or application to be made to the relevant local authority. Forms are provided on the Planning Portal to allow this.
If you think you might qualify for relief or an exemption, you should speak to the local authority as soon as possible. You should also seek their agreement to your formal claim before starting work on site, as in most cases, relief cannot be granted after development has commenced.
The local planning authority must also determine whether or not the exemption or relief would be compliant with European rules about state aid. Further information about state aid and the levy can be found here.
Exemptions from CIL
Depending on the circumstances, the following exemptions may be available:
- minor development exemption
- self-build exemption (for a whole house)
- exemption for residential annexes or extensions.
Claims for a self-build exemption (relating to a whole house) should be submitted on Form 7: Self Build Exemption Claim Form - Part 1 and followed by further supporting information, when the development is finished, on Form 7: Self Build Exemption Claim Form - Part 2.
Claims for a exemption relating to a residential annex should be submitted on Form 8: Residential Annex Exemption Claim.
Claims for a exemption relating to a residential extension should be submitted on Form 9: Residential Extension Exemption Claim.
Where a development for a self-build dwelling, a residential annex or a residential extension that has previously been granted an exemption has, or is intended to be, altered in a way which changes the extent of the exemption previously granted, then a further exemption claim must be made on Form 13: Further Exemption Claim.
Relief from CIL
Depending on the circumstances, the following forms of relief may be available:
- mandatory charitable relief
- discretionary charitable relief
- mandatory social housing relief
- discretionary social housing relief
- exceptional circumstances relief.
Claims for charitable relief or social housing relief should be submitted on Form 10: Charitable and/or Social Housing Relief Claim.
Claims for exceptional circumstances relief should be submitted on Form 11: Exceptional Circumstances Relief Claim.
Where a development originally receiving charitable or social housing relief from CIL has, or is intended to be, altered in a way which changes the extent of the relief previously granted, then a further exemption claim must be made on Form 12: Further Charitable and/or Social Housing Relief Claim.
Where developments are completed in phases, changes can occurs as they progress. Due to these changes, CIL charges can also change in responce.
As CIL treats each phase as a seperate development, this can result in some phases being liable to pay a higher or lower CIL charge (including where the charge may have already been paid).
To allow CIL charges to be balanced across the phases of development, 'Phase Credits' can be applied for.
Applications to apply 'Phase Credits' to a development should be made on Form 14: Phase Credit Application.
Please note: The forms available in the links above should be saved to your device and then completed using the free Adobe Reader desktop software / mobile app or full Adobe Acrobat software. Many internet browsers and other software can be used to view PDF format files, but we cannot guarantee their compatibility or functionality in regard to these forms.