Community Infrastructure Levy (CIL): exemptions and relief

The Community Infrastructure Regulations make a number of provisions for relief or exemption from paying the levy.

Please note that developments that fail to apply for exemptions using the relevant forms prior to commencement may lose their eligibility for self-build, extension, and annex exemptions.

Depending on the circumstances, the following forms of exemption or relief may be available:

Charitable relief

A charitable institution which owns a material interest in the land may get full relief from their share of the liability where the chargeable development will be used 'wholly, or mainly, for charitable purposes' and they meet the requirements of Regulation 43. (See Form 10)

Social housing relief

This is a mandatory relief that applies to most social rent, affordable rent and intermediate rent properties provided by a local authority or Private Registered Provider, and shared ownership dwellings. Regulation 49 defines when Social Housing Relief applies and Regulation 51 sets out the prescribed procedure. (See Form 10.)

Self build

Self build exemption for new dwellings

This is for people erecting their own new dwelling. Full details are set out in Regulation 54A, 54B, 54C and 54D. See Form 7 (Part 1)). Form 7 (Part 2) needs to be submitted within six months of the completion of the development. Also see Form 13.
 

Self Build Residential Annexe Extension

This is for people erecting a residential annexe within their own grounds. (See Form 8.) Further details are set out under Regulation 42A, 42B and 42C. Also see Form 13.
 

Self Build Residential Extension Exemption

This is for people extending their own homes by more than 100 square metres. Further details are set out under Regulation 42A and 42B. (See Form 9.) Also see Form 13.

In all circumstances the exemption or relief must be applied for and granted before development commences on site.

You can find further information about the requirements that must be met to be granted exemption or relief in GOV.UK's Planning Practice Guidance. However, you are advised to contact the Developer Contributions Team prior to the submission of your application for an exemption or relief.

West Berkshire Council does not intend to adopt an Exceptional Circumstances policy.