Exemptions from the levy
A person is exempt from the liability to pay CIL in respect of development if they:
- own a material interest in the dwelling
- occupies the dwelling as their sole residence; and
- the development is a residential annex
What is a residential extension?
The development is a residential extension if it:
- is an enlargement to the main dwelling (over 100sqm); and
- does not comprise a new dwelling
How to apply
You'll need to:
- Submit a claim in accordance with Regulation 42B of the CIL Regulations 2010 (as amended).
- Complete Form 9: Residential Extension Exemption Claim Form and ensure that it is received by the collecting authority before commencement of the development.
Exemption for residential annex claims will lapse where:
The chargeable development to which it relates has commenced before the Charging Authority has notified the claimant of its decision of the claim.
Appeals
You have the right to appeal against a grant of relief to the Valuation Office Agency.