CIL stages
Stage 4 Applying for relief and exemption
Stage 4a. Applying for relief and exemption (applicant)
In certain circumstances developments could be eligible for relief or exemption from CIL. These are not automatically applied by the Council and you must apply for these using the relevant forms and by submitting supporting information and/or evidence.
To apply for relief or exemption, we must have first received your Assumption of Liability form, whereby you assume liability to pay CIL on the chargeable development. Once we have received this then you must apply for relief before development commences. Failure to do so will mean that the Council cannot issue relief or exemption. Other conditions apply in relation to relief and exemptions.
You can apply for a relief or exemption if you are claiming:
- social housing relief
- charitable relief
- self-build exemption - whole house
- self-build exemption - residential annex
- self-build exemption - residential extension
Further details about relief and exemptions.
4b. Determining relief and exemption (Council)
We will consider your application for relief or exemption. If relief or exemption is approved, we will issue a revised CIL Liability Notice. If relief is refused, then we will write to let you know.
- You can appeal our decision through the Valuation Office Agency (VOA)
Subject to relief being granted, the Council will record the details of the relief on the Land Charges Register. Relief will be subject to claw-back for a set period, meaning that if a disqualifying event occurs, then CIL will be payable. For example, if a social housing dwelling (having received relief) is sold within seven years as a market house, then CIL will be due. If a residential annex which has received exemption is sold or let separately to the main residential property within three years, then CIL will be due.