The Community Infrastructure Levy (CIL) process
Contents
- The Community Infrastructure Levy (CIL) process
- Stage 1: Planning application and CIL additional information requirement form (applicant)
- Stage 2: Assumption of liability form (applicant) and acknowledgement (council)
- Stage 3: Applying for exemption of relief (applicant), acknowledgement and determining relief (council)
- Stage 4: Issue of liability notice (council)
- Stage 5: Notification to Land Charges to apply the charge to the land (council)
- Stage 6: Commencement notice (applicant) and acknowledgement (council)
- Stage 7: Issue of demand notice (council)
- Stage 8: Payment of CIL (applicant) and acknowledgement of receipt (council)
- Stage 9: Notification to land charges (council)
- Stage 10: Notification of any disqualifying event for exemption or relief (applicant)
- Stage 11: Removal of charge from land charge register at end of claw back period (council)
Stage 3: Applying for exemption of relief (applicant), acknowledgement and determining relief (council)
In some cases, developments may be eligible for relief or exemption from CIL. This is not automatically applied by us. You must make an application using the relevant forms and by submitting supporting information and/or evidence.
How to apply for relief or exemption (applicant) and determining relief (council)
To apply for a relief or exemption, you must:
- have assumed liability for paying CIL on the chargeable development
- apply for relief before development commences
Other conditions apply, depending on the relief and exemption being applied for:
- Social housing relief
- Charitable relief
- Self-build exemption
- Residential annexe exemption
- Residential extension exemption
Determining relief and exemptions
If your application for relief or exemption is approved, we will issue a revised CIL liability notice. We record details of reliefs granted on the Land Charges Register. However, our best practice is to submit claims for exemptions and reliefs during the planning application process.
If your relief is refused, we will write to let you know. You can appeal our decision through the Valuation Office Agency (VOA).
Disqualifying events
Relief will be subject to clawback for a set period. This means that if a disqualifying event occurs, then CIL will be payable. Where relief is applied, the CIL chargeable amount and amount of relief granted, will be kept on the land charges register for 3 years following completion (whole house and residential annexes).
For example, if a social/affordable housing dwelling, having received relief, is sold within seven years as a market house, CIL will be due immediately. Similarly, 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 immediately.
If a disqualifying event occurs, you must notify us in writing within 14 days of the event. If this is not done, a surcharge will be applied in addition to the levy. A copy of the notification must be sent to all owners of material interests in the relevant land. Where the necessary evidence is not supplied on completion, we will give you at least 28 days to submit the forms and evidence before taking further action.
Further information on disqualifying events for relief and exemptions is available on the pages below:
- Social housing relief
- Charitable relief
- Self-build exemption - whole house
- Self-build exemption - residential annex
- Self-build exemption - residential extension
Completion
Completion is defined as the issuing of a compliance certificate under Regulation 16 of the Building Regulations 2010 (as amended) or Section 51 of the Building Act 1984.
Last updated 31 July 2023