Is my development CIL Chargeable?

Illustrative Examples of CIL Chargeable and Non Chargeable Development

Current site

Completed development

CIL Liable

Chargeable area

Cleared building site

92 sq m new residential development

Yes

92 sq m

Single dwelling – in use

Single dwelling with a 25sq m extension

No

Not liable as under 100 sq m new build and does not create a new dwelling

Single dwelling – in use

Single dwelling (currently 100 sq m) with a 125 sq m extension

Yes

125 sq m

Cleared building site

2,000 sq m residential, including 40% affordable housing (800 sq m)

Yes

1200 sq m

NB the affordable housing relief (800 sq m) must be applied for and meet certain criteria to be granted)

Single dwelling – in use but to be demolished

125 sq m new development

90 sq m original dwelling demolished

Yes

35 sq m

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

125 sq m new development

90 sq m original dwelling demolished

Yes

125 sq m

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

35 sq m new development

90 sq m original retained

 

No

Not liable as under 100 sq m 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

98 sq m conversion/change of use of unit to residential

Yes

98 sq m

NB no exemption even though under 100 sq m as creating a new dwelling.  As the unit has not been in use, the floorspace is chargeable

Shop unit – in use

98 sq m conversion/change of use of unit to residential

Yes

0 sq m of new floorspace so nil charge

NB  No exemption even though under 100 sq m as creating a new dwelling.  However as the unit has been in use, the floorspace is deductable and so there is no charge in this scenario

Single dwelling – not in use

98 sq m conversion/change of use of unit to retail unit

No

Not liable as change of use to non residential and under 100 s m new floorspace so minor exemption applies. The fact it has not been in use is not relevant in this scenario.

4,000 sq m offices – in use

4,000 sq m conversion of offices to flats

Yes

0 sq m of additional space so no charge.

NB No exemption even though under 100 sq m of new floorspace as creating new dwellings.  However, as the unit has been in use, the floorspace is deductable and so there is no charge in this scenario.

3,500 sq m business development in use but to be demolished

15,000 sq m new residential

5,000 sq m new business

3,500 sq m original business demolished

Yes

12375 sq m residential

4125 sq m business but as zero rate no charge.

NB The demolished amount is apportioned across the whole development eg 0.75 development residential, 0.25 business; therefore, of the 3,500 sq m demolished floorspace, 2625 sq m is deducted from residential floorspace and 875 sq m from business.

 

. The following types of development are exempt from CIL:

  • Where there is no extension of floorspace as a result of the development
  • Any development where the gross internal area of the new build is less than 100 square metres.  This might, for example, include a small extension to a house.  It should be noted that this exemption does not apply to the creation of one of more dwellings.
  • Development resulting from a change of use, where the building has been in continuous use for at least six months in the three years prior to the development being permitted, and no new floorspace is created
  • Any development which is zero rated on the approved charging schedule for East Cambridgeshire.
  • Any development where the total chargeable amount is less than £50 (this is deemed as zero rated).
  • Reserved matters planning permissions where outline planning permission was granted prior to 1st February 2013.
  • Retail mezzanines
  • Structures or buildings that people only enter for the purpose of inspecting or maintaining fixed plant or machinery.
  • Any floorspace where the head height is less than 1.5m2 (unless under a stairway)