Stage 4: Applying for relief and exemption (applicant)
In some cases, developments may be eligible for relief or exemption from CIL. This is not automatically applied by the Council and you must make an application using the relevant forms and by submitting supporting information and/or evidence.
Exceptional circumstances relief can be considered where a Section 106 agreement is in place. To apply for relief or exemption, you must have assumed liability to pay CIL on the chargeable development and you must apply for relief before development commences. Failure to do so will mean that the Council cannot issue relief or exemption. Other conditions apply in relation to relief and exemptions.
Use the links the below to access the forms.
- Exceptional Circumstances, Social Housing and Charitable Relief
- Self Build Exemption - Whole House
- Self Build Exemption - Whole House - Part 2
- Self Build Exemption - Residential Annex
- Self Build Exemption - Residential Extension
For further inforrmation regarding relief visit the DCLG website.
Exceptional Circumstances Relief
Relief from CIL for exceptional circumstances is available. Anyone wishing to claim relief for exceptional circumstances must apply and follow the procedure set down in Regulations 55-57 as amended by Regulation 7(11) of the levy 2014 Regulations.
If you consider that you are exempt from CIL payment, including if you wish to apply for Exceptional Circumstances Relief, you will have to complete and return a Request for Claiming Exemption or Relief prior to the commencement of development.
4b. Determining relief and exemption (Council)
We will consider your application for relief or exemption. If relief or exemption is approved, we will issue a revised CIL Liability Notice. If relief is refused, then we will write to let you know. You can appeal our decision through the Valuation Office Agency (VOA) (external link).
Subject to relief being granted, the Council will record the details of the relief on the Land Charges Register. Relief will be subject to clawback for a set period, meaning that if a disqualifying event occurs, then CIL will be payable. For example, if social housing dwellings (having received relief) is sold within 7 years as a market house, then CIL will be due. Or if a residential annex which has received exemption is sold or let separately to the main residential property within 3 years, then CIL will be due.
Use the links to the relief and exemption pages (above) to view further information on disqualifying events.