Is my development liable for CIL?

Which developments are normally liable? 

You may need to pay the Community Infrastructure Levy (CIL) if your development creates new floorspace or changes the use of an existing building. The types of development that are liable depend on the Charging Schedule that applies at the date your planning permission was granted. Bassetlaw currently has two active Charging Schedules.

Common types of development that are normally liable include:

  • Most new homes (C3 and C4 use classes).
  • Food supermarkets (E(a) use class).
  • For older permissions (granted between 1 September 2013 and 31 May 2024), other uses including retail and industrial.

Permitted development

There are some changes a property owner can make to their property without planning permission. This is known as permitted development and can still be liable for CIL.

If you intend to start any permitted development, you must submit a Notice of Chargeable Development to the Council before you commence your development. Please contact CIL@bassetlaw.gov.uk if you are unsure if your development may be liable.

Which developments are automatically exempt? 

Some types of development are automatically exempt from CIL liability. This means that you do not need to apply for an exemption. These include:

  • New buildings or extensions less than 100 square metres, unless they create one or more new dwellings.
  • Development where the calculated CIL charge is less than £50 (fifty pounds).
  • Buildings into which people do not normally go or buildings into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery.

What relief exemptions can I apply for? 

Subject to meeting certain criteria, you may be able to apply for relief or full exemption from your CIL liability. 

Eligibility requirements 

To apply for relief, you must:

  • Be the person who has assumed liability for the CIL charge on your development. You can assume liability either before or at the same time you apply for relief.
  • Not start your development until you have applied for and received written approval of your relief from the Council. If you commence your development before relief is approved, you will no longer be eligible for any form of relief or exemption.

If you are granted a relief or exemption, your approval letter will tell you if you need to satisfy any other conditions to maintain that relief. This may include requirements for things you must or must not do even after your development is complete. It is important you pay attention to these because if you miss any of these conditions, your relief or exemption might be disqualified.

Types of relief or exemption

Self-build housing

You may be eligible for an exemption if your development includes a self-build dwelling. This means that the dwelling is built by a person and to be occupied by that person as their sole or main residence for a period of at least three years following completion.

You must provide comprehensive evidence after your development is complete that proves you are residing in the dwelling. You can find more information on Self Build Housing on our website. The relief will be withdrawn if you sell or let the dwelling during the three-year period.

Residential extensions

You may be eligible for an exemption if you are extending your existing dwelling by 100 sqm or more. This may include detached extensions like a new garage or outbuilding associated with your main dwelling.

Charitable institutions

You may be eligible for an exemption if you are a charitable institution which owns the land, and the use of the development is mainly for charitable purposes.

Please note that ‘discretionary charitable relief’ which provides relief for developments undertaken by charities but which are not to be used for charitable purposes is not currently available in Bassetlaw.

Social housing

You may be eligible for an exemption if your development comprises certain types of social housing. Qualifying criteria for the types of affordable housing are set out in the relevant regulations. You will need to provide evidence alongside your application of how the social housing will meet one or more of these criteria.

Please note that ‘discretionary social housing relief’ which provides relief for a broader range of qualifying criteria is not currently available in Bassetlaw.

Exceptional circumstances

Exceptional circumstances relief may be provided where the Council considers that the imposition of the CIL liability would have an unacceptable impact on the economic viability of the relevant development. 

The Council has given notice that exceptional circumstances relief is available across the district subject to strict criteria. Refer to the Exceptional Circumstances Relief Guidance Note for further information on eligibility and process for this type of relief.

Exceptional Circumstances Relief Guidance Note 

In accordance with Regulation 56 of the Community Infrastructure Levy Regulations 2010 (as amended), Bassetlaw District Council gives notice that exceptional circumstances relief is available across the district. 

The Council will accept claims for exceptional circumstances relief from 1 June 2024. The 2013 Exceptional Circumstances Relief Policy ceased to have effect on the 31 May 2024. Relief must be claimed and approved prior to the commencement of the chargeable development. 

The Regulations allow charging authorities to grant relief from liability to pay CIL if it appears to the charging authority (the Council) that there are exceptional circumstances which justify doing so and the Council considers it expedient to do so. 

The CIL rate in Bassetlaw has been set at a level that most relevant development can afford; this is supported by viability evidence that takes into account the development specific developer contributions, including affordable housing. As such, the exceptional circumstances where this policy will be applied are rare. 

Each case will be considered individually and the decision on whether relief should be granted will be at the discretion of the Council. Use of an exceptional circumstances relief policy enables the Council to avoid rendering sites, with specific and exceptional cost burdens, unviable. Submitting a planning application that, at the time of application is financially unviable due to the CIL charge, is unlikely to constitute an exceptional circumstance in terms of the CIL Regulations.

Eligibility 

For exceptional circumstances to be considered, the Regulations require that: 

  • A planning obligation pursuant to S106 of the Town and Country Planning Act 1990 is in place in relation to the planning permission for the chargeable development.
  • The person claiming relief must be an owner of a material interest in the relevant land.
  • The amount of relief granted must not be sufficient to qualify as notifiable state aid. 

Process

A claim for relief must be submitted in writing, using the exceptional circumstances relief form, and be received and approved by the Council before commencement of the chargeable development. The application form is available on the Planning Portal. This must be accompanied by: 

  • an assessment carried out by an independent person of the cost of complying with the planning obligation.
  • an assessment carried out by an independent person of the economic viability of the chargeable development.
  • an explanation of why payment of the chargeable amount would have an unacceptable impact on the economic viability of that development.
  • where there is more than one material interest in the relevant land, an apportionment assessment.
  • declaration that the claimant has sent a copy of the completed claim form to the owners of the other material interests in the relevant land (if any). 

Disqualifying events

A chargeable development ceases to be eligible for exceptional circumstances relief if there is a Disqualifying Event before it commences: 

  • receiving CIL relief for charitable or social housing
  • the site (or part of the site) is sold
  • the chargeable development does not commence within 12 months from the date on which the Exceptional Circumstances Relief is granted. 

Last Updated on Friday, February 6, 2026