Depending on the circumstances, the following forms of relief may be available:
- minor development exemption
- mandatory charitable relief
- discretionary charitable relief
- mandatory social housing relief
- discretionary social housing relief
- exceptional circumstances relief
- self build exemption (for a whole house)
- self build exemption (for a residential annexe or extension)
If you think you might qualify for relief, you should speak to the local planning 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.
Claims for charitable relief, social housing relief or exceptional circumstances relief should be submitted on Form 2: Claiming Exemption or Relief.
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 self build exemption relating to a residential annex should be submitted on Form 8: Self Build Residential Annex Exemption Claim Form.
Claims for a self build exemption relating to a residential extension should be submitted on Form 9: Self Build Residential Extension Exemption Claim Form.
The local planning authority must 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.
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.