CIL Exemptions and Reliefs

Some developments may quality for exemptions or relief from CIL.

Please note: the only automatic exemption / relief is the "minor development exemption" which applies to developments where the GIA of new build development is under 100sqm.

All other types of relief and exemption must be applied for, and granted, prior to the development commencing.

If development commences prior to a grant for relief, the CIL liability will become due immediately. Relief and exemptions cannot be claimed after commencement or on retrospective planning applications with the exception of social housing relief (CIL Regulation 51(4A).  The CIL liability will become due in full on the date of approval of any retrospective applications.

All CIL forms can be submitted through our online portal using the link below.

Submit CIL forms

Self-build Dwelling

Exemption for self-build dwellings applies to anybody who is building, or commissioning, their own home.  Anyone claiming the exemption must own the property and occupy it as their sole or principal residence for a minimum of 3 years from the date of completion certificate.

To make a claim, you must:

• Assume liability to pay CIL (Form 2)
• Certify that the scheme will meet the criteria as self-build development – (Form 7 Part 1) – ensure this is submitted and acknowledged before commencement of the development
• Within 6 months of completion, submit Form 7 Part 2 along with the documentation required to evidence that the project is a self-build.  Please note the title deed must be issued following the completion of the new dwelling

This relief only applies to the applicant and cannot be transferred to another party after commencement.  The sale / transfer / let of a self-build dwelling within the clawback period will trigger a disqualifying event and the CIL liability will become due.

Self-build Annexe

Exemption for residential annexes applies to anyone who is building, or commissioning, an annex within the grounds of their own homes. 

To make a claim you must:

• Assume liability to pay CIL (Form 2)
• Certify that the scheme will meet the criteria as self-build annexe (Form 8)

There is no requirement for the occupier of the annex to be related to the owner of the main dwelling, or to commit to staying there for a specified period.  But letting the residential annex, or selling it separately from the main dwelling, within the 3-year claw-back period which commences from the date of the compliance certificate relating to the residential annex, will result in the exemption being withdrawn.

Self-build Extension

Exemption for residential extensions in excess of 100sqm GIA apply to anyone who is building, or commissioning, an extension to their own home. 

To make a claim you must:

• Assume liability to pay CIL (Form 2)
• Certify that the scheme will meet the criteria as a self-build extension (Form 9)

Charitable or Social Housing

A charitable institution which owns a material interest in the land can apply for full relief from their share of the liability where the chargeable development will be used ‘wholly, or mainly, for charitable purposes’.

Social Housing Relief is a mandatory relief from the levy which is available for those dwellings and communal areas that are either let in specified tenancies by a registered provider of social housing, a registered social landlord, or a local housing authority, or are occupied under specified shared ownership arrangements. Subject to meeting specific conditions (CIL Regulation 49), Social Housing Relief can also be applied to discounted rental properties provided by bodies which are neither a local authority nor a private registered provider.

To make a claim you must:

• Assume liability to pay CIL (Form 2)
• Certify that the scheme will meet the criteria as Charitable / Social Housing (Form 10)