Community Infrastructure Levy (CIL) may be payable on developments that:
- create net additional floorspace where the gross internal area (GIA) of new build exceeds 100 square metres
- involves creating a dwelling
Existing floorspace may be netted-off as part of the CIL calculation, provided that the existing floorspace has been in continuous lawful use for at least 6 months during the 3-year period before planning permission.
The following types of development will usually not be liable, be exempt or qualify for relief from paying CIL (subject to meeting the detailed exemption/relief criteria):
- development of less than 100 square metres, unless the development creates a new dwelling
- uses which have a nil rate in the charging schedules, such as health and education uses
- social/affordable housing
- charitable development
- structures or buildings that people, for example:
- do not normally go to
- only enter to inspect or maintain fixed plant or machinery
- structures which are not buildings, for example:
- pylons
- wind turbines
- mezzanine floors which are added to an existing building, unless they form part of a wider planning permission
- self-build homes
- residential annexes or extensions
- development that results in a CIL liability of less than £50
See the CIL procedure and forms page for an overview of the application process and the forms you need (including exemption/relief forms).