CIL process for developers
Applying for exemptions, relief and exceptional circumstances
Some developments may be eligible for relief or exemption from CIL. Please see our exemptions, relief and exceptional circumstances policy. This is not automatically applied by us, and you must make an application using the relevant forms and by submitting supporting information and/or evidence.
To apply for relief or exemption, you must have assumed liability to pay CIL on the chargeable development and you must apply for relief before development commences. Failure to do so will mean that we cannot issue relief or exemption.
Claims for charitable relief, social housing relief or exceptional circumstances relief should be submitted on form 2: claiming exemption or relief prior to the commencement of development.
Exemption from CIL is also available for self-builders. Anyone who is extending their own property, or building a new property to occupy as their primary residence, can claim relief from CIL. Please find the relevant exemption forms below:
- self build exemption – whole house part 1
- self build exemption – whole house part 2
- self build residential annex exemption
- self build residential extension exemption
Please note this is not an automatic process and must be applied for, before work starts on site. You must also assume liability for the development and send us a CIL commencement notice before work starts in order for the exemption to be valid.
We will consider your application for relief or exemption. The local planning authority must determine whether or not the exemption or relief would be compliant with European rules about state aid. 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).
Please note relief will be subject to clawback for a set period depending on the property type. Where relief has been granted, and then a disqualifying event occurs, you must notify us, in writing, giving 14 days advance notice. Failure to do so will incur a penalty surcharge. We will then issue a liability notice and a demand notice for payment.