Community Infrastructure Levy

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 here¹.

Exemptions from CIL

Depending on the circumstances, the following exemptions may be available:

• minor development exemption²
• self-build exemption (for a whole house)³
• exemption for residential annexes or extensions⁴.

Claims for a self-build exemption (relating to a whole house) should be submitted on Form 7: Self Build Exemption Claim Form - Part 1⁵ and followed by further supporting information, when the development is finished, on Form 7: Self Build Exemption Claim Form - Part 2⁶.

Claims for a exemption relating to a residential annex should be submitted on Form 8: Residential Annex Exemption Claim⁷.

Claims for a exemption relating to a residential extension should be submitted on Form 9: Residential Extension Exemption Claim⁸.

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 Claim⁹.

Relief from CIL

Depending on the circumstances, the following forms of relief may be available:

• mandatory charitable relief¹⁰
• discretionary charitable relief¹¹
• mandatory social housing relief¹²
• discretionary social housing relief¹³
• exceptional circumstances relief¹⁴.

Claims for charitable relief or social housing relief should be submitted on Form 10: Charitable and/or Social Housing Relief Claim¹⁵.

Claims for exceptional circumstances relief should be submitted on Form 11: Exceptional Circumstances Relief Claim¹⁶.

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 Claim¹⁷.

Phase Credits

Where developments are completed in phases, changes can occurs as they progress. Due to these changes, CIL charges can also change in response.

As CIL treats each phase as a separate 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.

Read the Government guidance on 'Phase Credits'¹⁸.

Applications to apply 'Phase Credits' to a development should be made on Form 14: Phase Credit Application¹⁹.

1. https://www.gov.uk/guidance/community-infrastructure-levy#state-aid-section
2. https://www.gov.uk/guidance/community-infrastructure-levy#para048
3. https://www.gov.uk/guidance/community-infrastructure-levy#para082
4. https://www.gov.uk/guidance/community-infrastructure-levy#para049
5. https://ecab.planningportal.co.uk/uploads/1app/forms/form_7_self_build_part_1_exemption_claim.pdf
6. https://ecab.planningportal.co.uk/uploads/1app/forms/form_7_self_build_part_2_exemption_claim.pdf
7. https://ecab.planningportal.co.uk/uploads/1app/forms/form_8_residential_annex_claim.pdf
8. http://ecab.planningportal.co.uk/uploads/1app/forms/form_9_extension_exemption_claim.pdf
9. https://ecab.planningportal.co.uk/uploads/1app/forms/form_13_further_exemption_claim.pdf
10. https://www.gov.uk/guidance/community-infrastructure-levy#para057
11. https://www.gov.uk/guidance/community-infrastructure-levy#para058
12. https://www.gov.uk/guidance/community-infrastructure-levy#para065
13. https://www.gov.uk/guidance/community-infrastructure-levy#para069
14. https://www.gov.uk/guidance/community-infrastructure-levy#para076
15. https://ecab.planningportal.co.uk/uploads/1app/forms/form_10_charitable_social_housing_relief_claim.pdf
16. https://ecab.planningportal.co.uk/uploads/1app/forms/form_11_exceptional_circumstances_relief_claim.pdf
17. https://ecab.planningportal.co.uk/uploads/1app/forms/form_12_further_charitable_social_housing_relief_claim.pdf
18. https://www.gov.uk/guidance/community-infrastructure-levy#phase-credits
19. https://ecab.planningportal.co.uk/uploads/1app/forms/form_14_phase_credit_application.pdf