CIL reliefs and exemptions

Reliefs

Stage 4: Claiming Relief

The CIL Regulations clearly set out the notification procedure so it is important that this process is followed, as surcharges can be applied for failure to notify the council of issues such as liability to CIL and commencement of development. All exemptions must be applied for prior to commencement.

The Regulations provide for exemption from CIL in the following circumstances:

  • Social housing developments
  • Charitable developments provided by a charity for charitable purposes
  • Self-build developments
  • Self-build residential extensions
  • Self-build residential annexes

Whilst the Regulations also permit local authorities to provide discretionary charitable relief or exceptional circumstances relief, East Cambridgeshire is not currently proposing to make such relief available. The Council is committed to keeping this decision under review. Forms can be downloaded from the Planning Portal

Warning: Relief is not automatically available; it must be applied for prior to commencement of development

As of September 2019; new forms have been created for Form 12: Further Charitable and or socail housing relief, Form 13 Further Exemption Claim and Form 14 Phase credit application

The completed form must be submitted to the Council prior to the commencement of development in order to obtain relief. The Council can not process requests for relief retrospectively of commencement.

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.

The Council has produced guidance notes for each type of relief available to assist applicants when claiming relief. Available to be viewed on Guidance Notes and Other Information Source

Stage 5: Informing the Council of Commencement

The regulations require the submission of a Commencement Notice by the liable party. Before the commencement of the CIL-liable development you must submit the Form 6 Commencemnt Notice

NB  It is vital that a Commencement Notice is submitted before development commencesThe CIL Regulations provide that where a Commencement Notice has not been received before commencement; where an exemption has been granted from CIL, the liable person(s) will be issued a surcharge of £2,500 or 20% of the chargeable amount whichever the lower amount.

Stage 6: Demand Notice

Once this Commencement Notice has been received,  the Council will issue a Demand Notice. This notice will detail who is liable, for how much, any reliefs or surcharges,  and will also specify the dates on which the payments are due,  in line with the regulations Part 8 Section 70 and the Council’s Instalment policy, whichever is relevant. 

NB  If a valid Commencement Notice has not been submitted before development commences the Council will determine a deemed commencement date, surcharges will be applied and payments will be due in full on that date. 

If there have been any changes of circumstances about the liability of the person/party paying CIL since Form 2 was submitted, you should submit a Form 4 Transfer of Assumed Liability

Please see our Charging schedule to calculate the Levy amount.

Stage 7:  Completion

Self-builders:

Within 6 months of completion of self-build housing, the liable person must submit a Self Build Exemption Claim Form: Part 2 together with appropriate supporting evidence:

  • Proof of completion (building control compliance/completion certificate)
  • Proof of ownership (title and deeds)
  • Proof of occupation of the dwelling (Council tax certificate, and two further proofs of evidence (utility bill, electoral roll, bank statement)

You will also need to provide one of the following:

  • An approved claim for a VAT refund for DIY housebuilders
  • A self-build warranty
  • An approved self-build mortgage

NB  Failure to submit the appropriate form and evidence within 6 months of completion of the development will result in the withdrawal of the exemption and payment in full of the liable amount. 

Exemptions