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 |