Community Infrastructure Levy
Relief, Exemption and Phase Credits
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 review the total of any subsidies received from public bodies in the three years prior to submission of a claim when determining if the exemption or relief can be granted.
Exemptions from CIL
Depending on the circumstances, the following exemptions may be available:
- minor development exemption1
- self-build exemption (for a whole house)2
- exemption for residential annexes or extensions3.
Claims for a self-build exemption (relating to a whole house) should be submitted on Form 7: Self Build Exemption Claim Form - Part 14 and followed by further supporting information, when the development is finished, on Form 7: Self Build Exemption Claim Form - Part 25.
Claims for a exemption relating to a residential annex should be submitted on Form 8: Residential Annex Exemption Claim6.
Claims for a exemption relating to a residential extension should be submitted on Form 9: Residential Extension Exemption Claim7.
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 Claim8.
Relief from CIL
Depending on the circumstances, the following forms of relief may be available:
- mandatory charitable relief9
- discretionary charitable relief10
- mandatory social housing relief11
- discretionary social housing relief12
- exceptional circumstances relief13.
Claims for charitable relief or social housing relief should be submitted on Form 10: Charitable and/or Social Housing Relief Claim14.
Claims for exceptional circumstances relief should be submitted on Form 11: Exceptional Circumstances Relief Claim15.
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 Claim16.
Where developments are completed in phases, changes can occur 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.
Applications to apply 'Phase Credits' to a development should be made on Form 14: Phase Credit Application18.
Please note: The forms should be saved to your device (using the 'save as' function) and then completed. If you do not save a version before entering text, the text will not be saved correctly. You can complete the form using the free Adobe Reader desktop software1 / mobile app2 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.