Developments exempt or eligible for relief​

Illustrative examples of CIL chargeable and non-chargeable developments

There are certain types of development that are either exempt from paying CIL, or can apply for relief from CIL. You can find out more about developments that are liable for CIL.

If you are unsure about whether or not your development is liable for CIL we strongly advise you seek pre-application advice. See our CIL process page for more details. 

Exemption from CIL

The following developments do not pay CIL:

  • development of less than 100 square metres, unless this consists of one or more dwelling and does not meet the self-build criteria below, in which case the levy is payable - See regulation 42 on minor development exemptions 
  • development resulting from a change of use, where the building has been in continuous use for at least 6 months in the 3 years prior to the development being permitted, and no new floor space is created
  • vacant buildings brought back into the same use (see regulation 40 as amended by the 2014 regulations)  
  • buildings into which people do not normally go (see regulation 6(2)) 
  • buildings into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery (see regulation 6(2)) 
  • structures which are not buildings, such as pylons and wind turbines  
  • specified types of development which local authorities have decided should be subject to a ‘zero’ rate and specified as such in their charging schedule.
  • retail mezzanines  
  • mezzanine floors, inserted into an existing building, are not liable for the levy unless they form part of a wider planning permission that seeks to provide other works as well
  • where the levy liability is calculated to be less than £50, the chargeable amount is deemed to be zero, so no levy is due
  • any floor space where the head height is less than 1.5m2 (unless under a stairway)  

Developments subject to relief or exemption from CIL

The following can be subject to an exemption or relief where the relevant criteria are met, and the correct process is followed:  

  • residential annexes and extensions where an exemption has been applied for and obtained
  • ‘self-build’ houses and flats, which are built by ‘self-builders’ where an exemption has been applied for and obtained
  • social housing that meets the relief criteria set out in regulation 49 or 49A (as amended by the 2014 Regulations) and where an exemption has been applied for and obtained
  • charitable developments provided by a charity for charitable purposes

Any self-build relief is not automatically available, and must be applied for before commencement of development.

Where an exemption or relief has been obtained for residential annexes, self-build housing, charitable development or social housing, it is important to note that a commencement notice must be submitted prior to the development commencing.  

If a commencement notice is not submitted in time, the charging authority must impose a surcharge equal to 20% of the notional chargeable amount, capped at £2,500.  

We only have discretion to waive the surcharge if it is less than any reasonable administrative costs which we would incur in relation to collecting it. See regulation 83 as amended by the 2019 regulations

Whilst the regulations also permit local authorities to provide discretionary charitable relief, exceptional circumstances relief and discretionary social housing relief, East Cambridgeshire is not currently proposing to make such relief available. The council is committed to keeping this decision under review. 

How to apply for relief from CIL

For details on how to apply for relief please refer to our CIL process page.

All exemptions must be applied for and granted before works start on site.  

If a commencement notice is not submitted on a CIL case which has received an exemption, then a surcharge of £2,500 or 20% of the chargeable amount, whichever is lower, will be applied as a proportionate penalty.  

If any relief is granted, where relevant, a revised Liability Notice will be sent out to reflect any changes as a result of the relief. This will supersede any previous notice sent.  

Applying for exemptions on phased developments 

To apply for exemptions on more than one plot you will need to show clearly when you apply for planning permission that the development will be ‘phased’.  

This will require a plan clearly identifying the proposed phasing of the development. The planning officer determining the application will then put a ‘phasing’ condition on the decision notice.  

When submitting any correspondence please clearly list the separate plots as identified on the approved phasing plan. 

See our CIL process page for more information. 

Please note: There are disqualifying events attached as caveats to any exemption which is granted for the levy.  

If we gain knowledge of any such disqualifying events we can, in accordance with regulations, clawback any levy which would have been payable and impose surcharges.  

This page does not have any legal status, its contents are not binding on council decisions, and applicants may need to obtain professional advice in more complex cases.