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Community Infrastructure Levy

CIL liability and exemptions

Local authorities are bound by the CIL regulations in how they calculate and apply CIL, including the granting of reliefs or exemptions. Where CIL charges are payable they are non-negotiable. It is the responsibility of developers and landowners to understand and adhere to the requirements set out in the CIL regulations. Failure to do so may result in additional costs arising from surcharges and the loss of any benefit from reliefs, exemptions, or our instalments policy.

Developments liable to CIL will usually require planning permission. We begin to consider whether developments are liable to CIL at the planning application stage. A completed CIL additional information form should be submitted with all applications including either of the following:

  • The creation of 100 sqm or more of new-build floorspace
  • The creation of one or more new dwellings (including conversions or changes of use)

There is a guidance note available to help you complete the form.

Permitted development

A development can be liable to CIL even if it does not require express planning permission. The criteria for CIL liability apply equally to developments which benefit from a general consent, such as the permitted development order. For example, a change of use from non-residential to residential, permitted via the prior approval procedure, would be potentially CIL liable on the basis that it includes the creation of new dwellings.

Where a proposed development is liable for CIL but does not require planning permission, a completed notice of chargeable development and any relevant relief or exemption forms must be submitted to us prior to commencement, so that the CIL liability (if any) can be calculated.

You should contact us if you are unsure whether your proposed development is CIL liable or entitled to any relief or exemption. In many cases it will be possible to offset existing floorspace against proposed floorspace and thereby avoid any liability.

Liability to pay CIL

The person(s) intending to pay the CIL due on a liable development must submit a completed assumption of liability form prior to the start of the development. If this is not done, a surcharge is applicable, and liability to pay CIL will normally fall by default on the owner(s) of the relevant land. Failure to assume liability will also remove the option of paying CIL in instalments and may prevent us from granting relief or exemption. You must also submit a form to withdraw an assumption of liability, or transfer liability to another person.

Exemptions

The following kinds of relief or exemption from CIL are applicable in certain situations:

  • Exemption for minor development
  • Self-build exemption for residential annexes or extensions
  • Self-build exemption for housing
  • Charitable relief
  • Social housing relief

The exemption for minor development is applied automatically. You must apply for all other reliefs or exemptions using the relevant claim form.

Transitional provisions

There is no CIL liability for developments which were granted express planning permission (including outline planning permission) before the implementation of the charging schedule, which took effect from 17 August 2016.

Where a development is permitted by a general consent and does not require express planning permission, there is no CIL liability if the development was started before the implementation of the charging schedule.

Where a planning permission granted before the implementation of the charging schedule is replaced, after the introduction of the charging schedule, by a new planning permission under section 73 of the Town and Country Planning Act 1990, CIL liability only arises in relation to any additional floorspace which is introduced into the development.

Forms and notices

Please note: CIL documents will be made a matter of public record and published under the relevant planning reference number. The breadth of personal information contained within each document we produce and publish reflects our duty to comply with the requirements of the Community Infrastructure Levy Regulations (2010) as amended. Any personal information such as signatures and email/telephone contact details (other than of planning agents/developers acting in a professional capacity) will be redacted prior to publication.