Relief and exemptions from CIL

What you can claim

For certain types of development, relief or exemptions may be granted for CIL. These include:

• social housing relief
• charitable relief
• self build exemption - whole house
• self build exemption - residential annex
• self build exemption - residential extension

Use the links above to find further information on what qualifies and how to claim.

Please note that relief or exemptions are not automatic and must be claimed for using the relevant forms (available through the above links). Claims must be made, and you must receive our decision, before development is commenced. Failure to do so means that relief cannot be granted. There are a number of other conditions dependent on each type of relief being applied for. You must provide all the information requested. Please see the individual sections for more information.

In all cases, the claimant must assume liability before applying for relief/exemption, and must submit a commencement notice prior to development starting.

Information Notices

In some cases, the Council may issue an Information Notice to seek further information on which to determine the appeal and this must be complied with. Failure to comply means we may impose penalties.

Impact of transferring liability on relief

If you assume liability and apply for, and then receive, relief and then wish to transfer liability to another party you should note that the relief will not transfer to the new liable party.  This is to prevent relief being granted on land where the land is then sold for higher profits.  Following transfer, the new liable party will need to apply for relief, providing all the necessary evidence.

State aid

State aid, in whatever form, may distort competition and affect trade by favouring certain parties or the production of certain goods, and is incompatible with the common market. Rules on state aid stem from a European Treaty.

All exemptions or relief from the Community Infrastructure Levy must be given in accordance with state aid rules. A collecting or charging authority must determine whether or not giving the exemption or relief would constitute a state aid.

More details on CIL and state aid can be found on the CLG website (external link)