Community Infrastructure Levy processes, relief and exemptions
There are various forms of relief or exemptions from CIL that can be applied for. Please be aware that the only automatic exemption / relief is "minor development exemption". All other types of relief and exemption must be applied for, and granted, prior to commencement. If development commences prior to a grant for relief, then the CIL levy will fall due.
Relief and exemptions cannot be claimed on retrospective planning applications. The CIL will fall due in full upon the date of approval of any retrospective applications.
Relief and exemptions cannot be granted after commencement, with the exception of social housing relief in accordance with Reg.51(4A)
Self-Build Relief (whether for a new dwelling, extension, or annexe) cannot be transferred to another party after commencement.
CIL exemption/relief request forms can be downloaded from the planning portal website.
Minor development with a gross internal area (GIA) or less than 100 sqm - measured on all accessible floors, is generally automatically exempt from the levy. However, where minor development will result in a whole new dwelling (including annexes) via conversion or new build, it is liable for the levy regardless of size.
The regulations also have the following exemption and relief categories:
- mandatory charitable relief
- mandatory social housing relief
- self build exemption - (whole new dwelling / extension / annexe)
- phase credits
Please note: Phase credits are only available on pre-CIL phased permissions, where a s73 application is approved post-CIL to one or more phases [transitional cases]. In non-transitional cases, phase credits are not used, as levy liabilities already fairly reflect the net change in liability, through the use of abatement and overpayment provisions.
Subject to a regulatory procedure, each charging authority is granted the authority to determine whether they will offer discretionary relief from CIL.
Discretionary relief is not offered by Chorley Council and is therefore not available to be requested. Any such requests will not be considered.
View more information on CIL relief and exemptions on the planning portal website.