Stage 4: Claiming Exemptions or Relief

There are several different types of exemptions or relief which may apply to development where CIL is otherwise payable. If you consider that your development, or part of it, should be exempt from CIL you should submit one of the following forms after having submitted an Assumption of Liability Form.

NB Claims for relief must be made before development commences, although the we would encourage claims to be made earlier in the process if appropriate.

Charitable and social housing

Charitable bodies may claim relief, subject to certain criteria. Where development includes social housing, relief will be granted for the floorspace used for social housing. Charitable and social housing relief must be applied for by using the appropriate form.

NB Charitable and social housing relief must be applied for and granted prior to the commencement of development. 

On receipt of the form we will assess the claim and, as soon as reasonably practicable, advise the liable person(s) of its decision. If relief is granted, we will issue a revised liability notice detailing the reduced amount of CIL liable for the development.

NB Any relief granted is repayable to us if the development ceases to be used for charitable purposes or social housing within a period of 7 years from the date of the commencement of the development. Social housing relief will also lapse if the assumption of liability is withdrawn or transferred.

Residential extensions, annexes and self-build housing

Exemptions for residential extensions, annexes and self-build housing must also be applied for and granted prior to commencement using the appropriate form - either the 'Residential Annex or Extension Claim Form' or the 'Self Build Exemption Claim Form: Part 1'. Upon receipt of a form for exemption, we will assess the claim and as soon as reasonably practicable advise the liable person(s) of its decision.

Following completion of self-build housing there is a further form to fill out (Self Build Exemption Claim Form Part 2) together with the submission of various types of evidence (see Stage 7).

For annexes and self-build housing there is a clawback period of 3 years following completion if a disqualifying event occurs.

For annexes a disqualifying event is:

  • the use of the main dwelling for any purpose other than as a single dwelling
  • the letting of the residential annex
  • the sale of the main dwelling or residential annex separately

For self-build housing a disqualifying event is:

  • any change to the housing that means it cannot meet the definition of self-build housing (for example no longer using the dwelling as a sole or main residence)
  • failure to submit required documentation within 6 months of completion
  • the letting out of the dwelling or communal areas
  • the sale of the dwelling
  • the sale of communal areas

NB There are no disqualifying events once exemption is granted for a residential extension.