There are various forms of relief or exemptions from CIL that can be applied for. Please be aware that the only automatic exemption / relief is "minor development exemption". All other types of relief and exemption must be applied for, and granted, prior to commencement. If development commences prior to a grant for relief, then the CIL levy will fall due.
Relief and exemptions cannot be claimed on retrospective planning applications, this includes S73A applications. The CIL will fall due in full upon the date of approval of any retrospective applications.
Relief and exemptions cannot be granted after commencement, with the exception of social housing relief in accordance with Reg.51(4A).
Self-Build Relief (whether for a new dwelling, extension, or annexe) cannot be transferred to another party after commencement. Sale / transfer / let of the development granted exemption or relief within the clawback period will trigger a disqualifying event and the CIL will fall due.
Exemption for minor development
Minor development with a gross internal area (GIA) or less than 100 sqm - measured on all accessible floors, is generally automatically exempt from the levy. However, where minor development will result in a whole new dwelling (including annexes) via conversion or new build, it is liable for the levy regardless of size.
See Regulation 42.
Mandatory exemption / relief
Mandatory exemptions or relief are not granted automatically. Mandatory simply means that if you meet the criteria, and follow the CIL process correctly, it must be granted.
View more information on CIL processes and procedures charts (PDF) [2MB]
Please see below for the following mandatory exemption and relief categories:
- mandatory charitable relief
- mandatory social housing relief
- self build exemption - (whole new dwelling / extension / annexe)
- phase credits.
Please note: Phase credits are only available on pre-CIL phased permissions, where a s73 application is approved post-CIL to one or more phases [transitional cases]. In non-transitional cases, phase credits are not used, as levy liabilities already fairly reflect the net change in liability, through the use of abatement and overpayment provisions.
Apply for relief or exemption from CIL
Discretionary relief
Subject to a regulatory procedure, each charging authority is granted the authority to determine whether they will offer discretionary relief from CIL.
Discretionary relief is not offered by us and is therefore not available to be requested. Any such requests will not be considered.
View more information on CIL relief and exemptions on the planning portal website.