The levy may be payable on development which creates net additional floor space, where the gross internal area of new build exceeds 100 square metres. That limit does not apply to new houses or flats, and a charge can be levied on a single house or flat of any size, unless it is built by a ‘self builder’.
CIL will apply to all such buildings regardless of the type of planning permission.
What Development will be exempt from CIL?
The following types of development don’t pay CIL:
- development of less than 100 square metres (see Regulation 42 on Minor Development Exemptions) - unless this is a whole house, in which case the levy is payable
- houses, flats, residential annexes and residential extensions which are built by ‘self builders’ (see Regulations 42A, 42B, 54A and 54B, inserted by the 2014 Regulations)
- social housing that meets the relief criteria set out in Regulation 49 or 49A (as amended by the 2014 Regulations)
- charitable development that meets the relief criteria set out in Regulations 43 to 48
- buildings into which people do not normally go (see Regulation 6(2))
- buildings into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery (see Regulation 6(2))
- structures which are not buildings, such as pylons and wind turbines
- specified types of development which local authorities have decided should be subject to a ‘zero’ rate and specified as such in their charging schedules
- vacant buildings brought back into the same use (see Regulation 40 as amended by the 2014 Regulations
Where the levy liability is calculated to be less than £50, the chargeable amount is deemed to be zero so no levy is due.
Mezzanine floors of less than 200 square metres, inserted into an existing building, are not liable for the levy unless they form part of a wider planning permission that seeks to provide other works as well.
Heritage Assets at Risk
Heritage Assets (listed buildings) that are identified as being at risk on either the national heritage at risk register complied by Historic England, or the local register compiled by Bassetlaw District Council, are liable for the levy. However, Bassetlaw District Council consider heritage assets to be part of the District’s cultural infrastructure and as such up to 75% - 100% of the Levy will be returned to the developer. It is advisable to discuss CIL with the Local Planning Authority for any heritage asset identified on the Heritage at Risk Registers.
Exceptional Circumstances Relief
Relief from CIL for exceptional circumstances is available within Bassetlaw. Such relief will be available from the day that the Bassetlaw CIL Charging Schedule comes into effect on 1 September 2013. Anyone wishing to claim relief for exceptional circumstances must 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.
Last Updated on Thursday, February 3, 2022