The CIL process - Stage 4 – exemption or relief

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. 

An Assumption of Liability (external link) form will be required with some of the forms listed above.

For further information regarding relief visit the DCLG (external 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.

The Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019

1 September 2019

Important Notices: if you were granted planning permission before 1 September 2019, or have or intend to apply for a relief or an exemption from the levy in respect of a liability notice issued before 1 September 2019, then the changes introduced by the 2019 Regulations will not apply to you and you should refer to the previous version for guidance on the Community Infrastructure Levy. It is particularly important to note that in such cases, failure to submit a commencement notice before starting any works onsite will continue to result in the loss of the relief or exemption. The commencement notice form on the Community Infrastructure Levy forms page

 

 


Last Updated on Wednesday, January 3, 2024