Examples of CIL chargeable and non-chargeable developments

Current site Completed development  Liable for CIL Chargeable area
Cleared building site 92sqm new residential development  Yes 92sqm
Single dwelling – in use  Single dwelling with a 25sqm extension  No Not liable as under 100sqm new build and does not create a new dwelling 
Single dwelling – in use  Single dwelling (currently 100sqm) with a 125sqm extension  Yes 125sqm
Cleared building site 2,000sqm residential, including 40% affordable  
housing (800sqm) 
Yes 1200sqm NB the affordable housing relief (800sqm) must be applied for and meet certain criteria to be granted) 
Single dwelling - in use but to be  
demolished 
125sqm new development 
90sqm original dwelling  
demolished
Yes 35sqm NB not exempt as development comprises of one or more dwellings but charge reduced due to original building to be demolished being in use 
Single dwelling – 
not in use and to be demolished 
125sqm new development 
90sqm original dwelling  
demolished
Yes 125sqm NB not exempt as development comprises of one or more dwellings and no reduction in charge as original dwelling not in use 
Single dwelling - not in use but to be retained  35sqm new development 
90sqm original retained 
No Not liable as under 100sqm new build and does not create a new dwelling (but extends an existing on) NB Original building not included in calculation as not change of use or to be demolished so does not need permission 
Shop unit – not in use  98sqm conversion/change of use of unit to residential  Yes 98sqm NB no exemption even though under 100sqm as creating a new dwelling. As the unit has not been in use, the floorspace is chargeable
Shop unit – in use  98sqm conversion/change of use of unit to residential  Yes 0sqm of new floorspace so nil charge NB No exemption even though under 100sqm as creating a new dwelling. However, as the unit has been in use, the floorspace is deductible and so there is no charge in this scenario
Single dwelling - not in use  98sqm conversion/change of use of unit to retail unit  No Not liable as change of use to non residential and under 100sqm new floorspace so minor exemption applies. The fact it has not been in use is not relevant in this scenario
4,000sqm  
offices – in use 
4,000sqm conversion of offices to flats  Yes 0sqm of additional space so no charge. 
NB No exemption even though under 100sqm of new floorspace as creating new dwellings. However, as the unit has been in use, the floorspace is deductible and so there is no charge in this scenario
3,500sqm business development in use but to be demolished  15,000sqm new residential 
5,000sqm new business 
3,500sqm original business demolished 
Yes 12375sqm residential 
4125sqm business but as zero rate no charge. NB The demolished amount is apportioned across the whole development, for example, 0.75 development residential, 0.25 business; therefore, of the 3,500sqm demolished floorspace, 2625sqm is deducted from residential floorspace and 875sqm from business

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.