CIL exemptions, relief and exceptional circumstances

Charitable relief

Under Regulation 43 of the Community Infrastructure Levy Regulations 2010 (as amended) a charitable institution which owns a material interest in the land (a charity landowner) will get full relief from their share of the liability where the chargeable development will be used ‘wholly, or mainly, for charitable purposes’ and they meet the requirements of Regulation 43.

The CIL regulations also allow discretionary charitable relief to a charity landowner where the greater part of the chargeable development will be held as an investment, from which the profits will be applied for charitable purposes. Regulation 44 indicates that these activities should be the sale of donated goods, where the proceeds of sale of the goods (after any deduction of expenses) are applied to the charitable purposes. The claim must be made using the standard CIL ‘Form 2: Claiming Exemption of Relief’ on the Planning Portal website.

Discretionary charitable relief policy

Discretionary relief for investment activities by charities may be made in accordance with Regulations 44, 45 and 46 of the CIL Regulations 2010 (as amended). Lichfield District Council allows such discretionary relief where the chargeable development delivers facilities, services or infrastructure that have been identified as a requirement in the local plan.

The amount of relief granted will be in proportion to the proposed development’s benefit to the community, as assessed by Lichfield District Council in consultation with the parish or town council.

This policy is effective from the day the Lichfield CIL charging schedule came into effect on 13 June 2016.

Anyone wishing to claim relief must follow the procedures set down in the CIL Regulations 2010 (as amended).