Community Infrastructure Levy
This guidance explains what the Community Infrastructure Levy is and how it operates.
This guidance explains what the Community Infrastructure Levy is and how it operates.It has been updated to explain the
Community Infrastructure Levy (Amendment) (England) (No.2) Regulations 2019 which came into force on 1 September 2019.
Important:
Changes were made to the Community Infrastructure Levy Regulations through the
Community Infrastructure Levy (Amendment) (England) (No.2) Regulations 2019 which came into force on 1 September 2019.
Regulation 5 (and Schedule 1) of the 2019 Amendment Regulations (No.2) make a number of changes to regulation 9, regulation 40 and regulation 50 of the CIL regulations in relation to a chargeable development; the chargeable amount and the calculation of social housing relief.These changes only apply to planning permissions granted on or after 1 September 2019.If your planning permission was granted before 1 September 2019 you should also refer to the
previous version for guidance on the Community Infrastructure Levy.
Regulation 6 of the 2019 Amendment Regulations (No.2) makes a number of changes relating to applications for relief or exemptions.
If you have been granted a relief or exemption from the levy but fail to serve a Commencement Notice before beginning works on site, the 2019 Amendment Regulations (No.2) apply a surcharge penalty, rather than the loss of the exemption.These changes only apply to cases where a Liability Notice or revised Liability Notice is issued on or after 1 September 2019.
Therefore, if your Liability Notice or revised Liability Notice in relation to a relief or exemption predates 1 September 2019 you should also refer to the
previous version for guidance on the Community Infrastructure Levy, as the loss of exemption penalty will remain relevant.Any subsequent revised Liability Notice issued on or after 1 September 2019, for whatever reason, would mean the 2019 Amendment Regulations (No.2), and the latest version of guidance, are applicable.
Therefore, in order to establish which provision applies, the key consideration is the date of issue of the Liability Notice, or revised Liability Notice.
Introduction
What is the Community Infrastructure Levy?
The Community Infrastructure Levy (the ‘levy’) is a charge which can be levied by local authorities on new development in their area.It is an important tool for local authorities to use to help them deliver the infrastructure needed to support development in their area.
The levy only applies in areas where a local authority has consulted on, and approved, a charging schedule which sets out its levy rates and has published the schedule on its website.
Most new development which creates net additional floor space of 100 square metres or more, or creates a new dwelling, is potentially liable for the levy.
Some developments may be eligible for relief or exemption from the levy.This includes residential annexes and extensions, and houses and flats which are built by ‘self-builders’.There are strict criteria that must be met, and procedures that must be followed, to obtain the relief or exemption.This is explained in more detail below – see
[‘What kind of development does not pay the levy?’](#para005) and the relevant links provided therein.
Paragraph: 001 Reference ID: 25-001-20190901
Revision date: 01 09 2019
Using this guidance and who is it aimed at?
This guidance is aimed at a broad range of users.This includes local authorities which have adopted the levy, those that are in the process of preparing or reviewing a charging schedule and those that are considering doing so in the future.
It is also aimed at large and small developers and their agents, charities and homeowners who wish to build an extension or annex, or even their own home (‘self-builders’).
The guidance is divided into 9 sections which can be accessed via the relevant links below:
[Introduction](#introduction) [Charging schedules and rates](#charging-schedules-and-rates) [Relief and exemptions](#relief-and-exemptions) [Calculating the levy liability](#calculating-the-levy-liability) [Collecting the levy](#collecting-the-levy) [Spending the levy](#spending-the-levy) [Appeals](#appeals) [Monitoring and reporting on CIL and planning obligations](#monitoring-and-reporting-on-cil-and-planning-obligations) [Subsidy control](#subsidy-control)
Paragraph: 002 Reference ID: 25-002-20190901
Revision date: 01 09 2019
How do I know if my authority is charging the levy?
Your local authority will be able to inform you whether it has adopted the levy.Any authority that charges the levy is required to publish a charging schedule on its website.You can find your local authority by entering your postcode on the
‘Find your local council’ website.
Paragraph: 003 Reference ID: 25-003-20190901
Revision date: 01 09 2019
What kind of development is liable for the levy?
In areas where CIL operates, the levy may be payable on development which creates new or additional internal area, where the gross internal area of new build is 100 square metres or more (the
[Charging schedules and rates section](#para011) explains how this is calculated).This limit does not apply to new houses or flats, and a charge can be levied on a single house or flat of any size.However, exclusions, exemptions and reliefs from the levy may be available (see [‘What forms of relief and exemptions are available from the Community Infrastructure Levy?’](#para047)).
Paragraph: 004 Reference ID: 25-004-20190901
Revision date: 01 09 2019
What kind of development does not pay the levy?
The following do not pay the levy:
– development of less than 100 square metres, unless this consists of one or more dwelling and does not meet the self-build criteria below, in which case the levy is payable (see
regulation 42on minor development exemptions);
– buildings into which people do not normally go (
regulation 6(2));
– buildings into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery (
regulation 6(2));
– structures which are not buildings, such as pylons and wind turbines;
– specified types of development which local authorities have decided should be subject to a ‘zero’ rate and specified as such in their charging schedules.
The following can be subject to an exemption or relief where the relevant criteria are met, and the correct process is followed:
–
[residential annexes and extensions](#para049)where an exemption has been applied for and obtained prior to commencement of the development;
–
[‘self-build’](#para082)houses and flats, which are built by ‘self-builders’ where an exemption has been applied for and obtained prior to commencement of the development;
–
[social housing](#para065)that meets the relief criteria set out in regulation 49or 49A(as amended by the 2014 Regulations), the 2015 Regulationsand the 2020 (No.2) Regulations)and where an exemption has been applied for and obtained prior to commencement of the development;
–
[charitable development](#para054)that meets the relief criteria set out in regulations 43 to 48and where an exemption has been applied for and obtained prior to commencement of the development.
Where an exemption or relief has been obtained for residential annexes, self-build housing, charitable development or social housing, it is important to note that a commencement notice must be submitted prior to the development commencing.
If a commencement notice is not submitted in time, the charging authority must impose a surcharge equal to 20% of the notional chargeable amount, capped at £2,500.The charging authority only has discretion to waive the surcharge if it is less than any reasonable administrative costs which it would incur in relation to collecting it.See
regulation 83 as amended by the 2019 Regulations.
Where the levy liability is calculated to be less than £50, the chargeable amount is deemed to be zero, so no levy is due.
Mezzanine floors, inserted into an existing building, are not liable for the levy unless they form part of a wider planning permission that seeks to provide other works as well.
Paragraph: 005 Reference ID: 25-005-20201116
Revision date: 16 11 2020 See
previous version
Who can charge and collect the levy?
In England, authorities which can charge the levy are: the local planning authority for the area (e.g.district councils, London borough councils, unitary authorities which have district functions, national park authorities, Mayoral development corporations (where they have plan-making functions)) and the Mayor of London.
The Broads Authority is the only charging authority for its area.
The levy is collected by the ‘collecting authority’ (as defined by
regulation 10).In most cases this is the charging authority but, in London, the boroughs collect the levy on behalf of the Mayor (see [‘How does the operation of the levy differ in London?’](#para029)).County councils collect the levy charged by district councils on developments for which the county gives consent, for example, waste and minerals sites where they are liable for the levy.Homes England, urban development corporations and enterprise zone authorities can also be collecting authorities for development, with the agreement of the relevant charging authority, where they grant permission.
Paragraph: 006 Reference ID: 25-006-20190901
Revision date: 01 09 2019
Who is liable to pay the levy?
Landowners are ultimately liable for the levy, but anyone involved in a development may take on the liability to pay.
In order to benefit from payment windows and instalments, someone must assume liability before the development has commenced (see
regulation 70).Where no one has assumed liability to pay the levy, the liability will automatically default to the landowners (see regulation 33) and payment becomes due as soon as development commences (see regulation 71(2)).See regulation 7, and section 56(4) of the Town and Country Planning Act 1990, for the definition of ‘commencement of development’.
Liability to pay the levy can also default to the landowners where the collecting authority has been unable to recover the levy from the party that assumed liability for the levy, despite making all reasonable efforts (see regulation 36).
For further information see
[‘How does someone assume liability for the levy?’](#para123).
Paragraph: 007 Reference ID: 25-007-20190901
Revision date: 01 09 2019
How does the levy relate to planning permission?
The levy is charged on new development.
The meaning of ‘planning permission’ is set out in
regulation 5.Normally, this requires planning permission from the local planning authority, the Planning Inspectorate, or the Secretary of State on appeal.
Planning permission can also be granted through local planning orders.Examples are simplified planning zones and local development orders (see related
National Planning Policy Guidance on Local Development Orders).Development can also be granted consent by Neighbourhood Development Orders (see related guidance), including Community Right to Build Orders, and development consent orders made under section 114(1)(a) of the Planning Act 2008.Some Acts of Parliament, such as the Crossrail Act 2008, also grant planning permission for new buildings.
The levy can apply to all these types of planning consent.
The levy may also be payable on permitted development (see related guidance on the
General Permitted Development Order).Development which is the subject of a Lawful Development Certificate may be liable for the levy, depending on the circumstances.
A lawful development certificate (granted under section 191 or 192 of the Town and Country Planning Act 1990) is often sought to confirm permitted development rights.It does not by itself trigger a levy payment because it is not a planning permission as defined in regulation 5.It simply confirms that no further application for planning permission is needed for the development described in the certificate.
Where a certificate is sought to confirm permitted development rights, the normal levy provisions in respect of permitted development rights apply, and the grant of such a certificate is not relevant to whether or not, or when, the levy may be payable.
Where a planning permission is phased, each phase of the development is treated as if it were a separate chargeable development for levy purposes (see
regulation 8(3A) as amended by 2014 Regulations).This may apply to schemes which have full planning permission as well as to outline permissions.For further information on outline permissions, see [‘When does a charging schedule come into effect?’](#para044) and for phased development see [‘Is there another way to allow phased payments?’](#para129).
Paragraph: 008 Reference ID: 25-008-20190901
Revision date: 01 09 2019
How does a section 73 application which amends a planning condition affect the levy liability?
Developers can amend a condition attached to a planning consent, under
section 73 of the Town and Country Planning Act 1990.
If the section 73 permission does not change the liability to the levy, the chargeable amount is that shown in the most recent liability notice issued in relation to the previous permission.
Paragraph 3 of Schedule 1 (inserted by the 2019 Regulations) sets out the procedure for determining whether the liability has changed.
If the section 73 permission does change the levy liability, the most recently commenced or re-commenced scheme is liable for the levy (
regulation 9(6) as amended by the https://www.legislation.gov.uk/uksi/2019/1103/regulation/5/made).
If the liability has increased, paragraph 4 of Schedule 1 applies.
If the liability has decreased, paragraph 5 of the Schedule applies.In these circumstances, levy payments made in relation to the previous planning permission are offset against the new liability, and a refund is payable if the previous payment was greater than the new liability.See also [‘How is indexation applied to section 73 permissions?’](#para105).
There may be transitional cases, where the original planning permission was granted before a levy charge came into force in the area, and a section 73 permission is granted after the charge comes into force.
Part 4 of Schedule 1 (inserted by the 2019 Regulations) sets out the procedure for determining the amount of CIL payable.
For further details see the section on [Transitional cases](#para109).
Paragraph: 009 Reference ID: 25-009-20190901
Revision date: 01 09 2019
Charging schedules and rates
How are Community Infrastructure Levy rates set?
The charging authority sets out its levy rates in a
[charging schedule](#para011) (see section 211(1) of the Planning Act 2008).
The charging authority should specify in their charging schedule what types of development are liable for the levy and the relevant rates for these development types.Levy rates are expressed as pounds (£) per square metre.
When deciding the levy rates, an authority must strike an appropriate balance between additional investment to support development and the potential effect on the viability of developments.
This balance is at the centre of the charge-setting process.In meeting the regulatory requirements, charging authorities should be able to show and explain how their proposed levy rate (or rates) will contribute towards the implementation of their relevant plan and support development across their area (see
regulation 14(1), as amended by the https://www.legislation.gov.uk/uksi/2014/385/regulation/5/made).
In doing so, charging authorities should use
[evidence in accordance with planning practice guidance](#para016) and take account of national planning policy on development contributions.
Paragraph: 010 Reference ID: 25-010-20190901
Revision date: 01 09 2019
Charging Schedules
What is a charging schedule?
A charging schedule sets out the levy rates for a charging authority area.
Charging authorities should consider relevant national planning policy when drafting their charging schedules.This includes the
National Planning Policy Framework in England.
Charging schedules should be consistent with, and support the implementation of, up-to-date relevant plans.
Paragraph: 011 Reference ID: 25-011-20190901
Revision date: 01 09 2019
What is a ‘relevant plan’?
In relation to the levy, the relevant plan is any strategic policy, including those set out in any spatial development strategy.
Charging schedules are not formally part of the relevant plan but charging schedules and relevant plans should inform and be generally consistent with each other.
Where practical, there are benefits to undertaking infrastructure planning for the purpose of plan making and setting the levy at the same time.A charging authority may use a draft plan if they are proposing a joint examination of their relevant plan and their levy charging schedule.
The process for preparing a charging schedule is similar to that which applies to relevant plans.Charging authorities may work together when preparing their charging schedules as a means to share knowledge and costs and to support strategic thinking in the use of the levy, linking the use of the levy to activities such as growth planning.Charging schedules do not require a Sustainability Appraisal.
Charging authorities should think strategically in their use of the levy to ensure that key infrastructure priorities are delivered to facilitate growth and the economic benefit of the wider area.
This may, for example, include working with neighbouring authorities, Local Enterprise Partnerships and other interested parties and involve consideration of other funding available that could be combined with the levy to enable the delivery of strategic infrastructure, including social and environmental infrastructure, and facilitate the delivery of planned development.
Paragraph: 012 Reference ID: 25-012-20190901
Revision date: 01 09 2019
How is a charging schedule prepared?
In summary, a charging schedule is prepared and adopted as follows:
– the charging authority prepares its evidence base in order to prepare its draft levy rates, and collaborates with neighbouring/overlapping authorities (and other stakeholders);
– the charging authority prepares and publishes a draft charging schedule for consultation;
– representations are sought on the published draft;
– the charging authority must take into account any representations made to it before submitting a draft charging schedule for examination;
– an independent person (the “examiner”) examines the charging schedule in public;
– the examiner’s recommendations are published
– the charging authority has regard to the examiner’s recommendations and reasons for them;
– the charging authority approves the charging schedule.
The 2019 Regulations removed the requirement to consult on a preliminary draft charging schedule.However, charging authorities can consult more than once where they consider it to be appropriate.
Where a preliminary charging schedule was sent to consultation bodies as part of the consultation process before 1 September 2019, the charging authority must take into account any representations made before it publishes a draft charging schedule (see
regulation 13(2) of the 2019 Regulations).
Paragraph: 013 Reference ID: 25-013-20190901
Revision date: 01 09 2019
What is the role of the county council?
County councils are responsible for the delivery of key strategic infrastructure.Charging authorities must consult and should collaborate with them in setting the levy and should work closely with them in setting priorities for how the levy will be spent in 2-tier areas.
Collaborative working between county councils and charging authorities is especially important in relation to the preparation of infrastructure funding statements (see
Schedule 2 introduced by the 2019 Regulations) bearing in mind the potential impact on the use of highway agreements by the county council and the timely delivery of schools.
Paragraph: 014 Reference ID: 25-014-20190901
Revision date: 01 09 2019
Should other interested groups be involved?
Plan makers and site promoters should assess viability to ensure that policy requirements for developer contributions are deliverable (see the
viability guidance).This will be an important part of the evidence underpinning the introduction of a charging schedule.
It is the responsibility of authorities when preparing their charging schedules to collaborate with the local community, developers and other stakeholders, to create realistic and viable charging schedules.
Paragraph: 015 Reference ID: 25-015-20190901
Revision date: 01 09 2019
Evidence and setting rates
What evidence is required to inform levy rates?
The evidence base for a charging schedule is examined in public prior to the adoption of the levy.
The charging authority should have regard to the actual and expected cost of infrastructure, the viability of development, other actual or expected sources of funding for infrastructure and the actual and expected administrative expenses in connection with the levy.
Paragraph: 016 Reference ID: 25-016-20190901
Revision date: 01 09 2019
How does the levy charge relate to infrastructure planning?
Charging authorities must identify the total cost of infrastructure they wish to fund wholly or partly through the levy.
In doing so, they must consider what additional infrastructure is needed in their area to support development, and what other sources of funding are available, based on appropriate evidence.
Information on the charging authority area’s infrastructure needs should be drawn from the infrastructure assessment that was undertaken when preparing the relevant plan (the Local Plan and the London Plan in London) and their CIL charging schedules.This is because the plan identifies the scale and type of infrastructure needed to deliver the area’s local development and growth needs (see
paragraph 34 of the National Planning Policy Framework).
From December 2020, local authorities must publish an
[infrastructure funding statement](#para175), and information should be drawn from this.The infrastructure funding statement should identify infrastructure needs, the total cost of this infrastructure, anticipated funding from developer contributions, and the choices the authority has made about how these contributions will be used.
When preparing infrastructure funding statements, authorities should consider known and expected infrastructure costs taking into account other possible sources of funding to meet those costs.This process will help the charging authority to identify the infrastructure funding gap and a levy funding target.
It is recognised that there will be uncertainty in pinpointing other infrastructure funding sources, particularly beyond the short-term.Charging authorities should focus on providing evidence of an aggregate funding gap that demonstrates the need to put in place the levy.
Any significant funding gap should be considered sufficient evidence of the desirability of CIL funding, where other funding sources are not confirmed.
The Community Infrastructure Levy examination should not re-open infrastructure planning issues that have already been considered in putting in place a sound relevant plan.
Authorities may have existing ‘regulation 123 lists’ dating from before the Community Infrastructure Levy regulations were amended in September 2019.These lists remain useful as important evidence to inform plan making and the preparation of charging schedules.By no later than 31 December 2020, authorities will replace these lists with infrastructure funding statements.
Paragraph: 017 Reference ID: 25-017-20190901
Revision date: 01 09 2019
What infrastructure planning evidence is required at examination?
At examination, the charging authority should set out the projects or types of infrastructure that are to be funded in whole or in part by the levy.From December 2020, this should be set out in an infrastructure funding statement.The list of projects or types of infrastructure may already have been examined through a plan examination, in which case the purpose of providing it for the Community Infrastructure Levy examination should be only to evidence the infrastructure funding gap, not to re-examine the list.
Where infrastructure planning work which was undertaken specifically for the levy setting process has not been tested as part of another examination, it will need to be tested at the levy examination.The examiner will need to test that the evidence is sufficient to confirm the aggregate infrastructure funding gap and the total target amount that the charging authority proposes to raise through the levy.
Further information about examinations is provided in the
[‘Draft Charging Schedule’](#para035) section.
Paragraph: 018 Reference ID: 25-018-20190901
Revision date: 01 09 2019
How should local authorities prepare their evidence to support a levy charge?
A charging authority should be able to explain how their proposed levy rate or rates will contribute towards new infrastructure to support development across their area.Charging authorities will need to summarise their viability assessment.
Viability assessments should be proportionate, simple, transparent and publicly available in accordance with the
viability guidance.Viability assessments can be prepared jointly for the purposes of both plan making and preparing charging schedules.This evidence should be presented in a document (separate from the charging schedule) that shows the potential effects of the proposed levy rate or rates on the viability of development across the authority’s area.Where the levy is introduced after a plan has been made, it may be appropriate for a local authority to supplement plan viability evidence with assessments of recent economic and development trends, and through working with developers (e.g.through local developer forums), rather than by procuring new evidence.
The examiner may consider whether any assessment prepared prior to the publication of the viability guidance generally accords with that guidance, applying reasonable judgement so as not to unnecessarily delay examinations.As background evidence, the charging authority should also provide information about the amount of funding collected in recent years through section 106 agreements.This should include information on the extent to which their affordable housing and other targets have been met.
Paragraph: 019 Reference ID: 25-019-20190901
Revision date: 01 09 2019
How should development be valued for the purposes of the levy?
A charging authority should use an area-based approach, involving a broad test of viability across their area, as the evidence base to underpin their charge.
The authority will need to be able to show why they consider that the proposed levy rate or rates set an appropriate balance between the need to fund infrastructure and the potential implications for the viability of development across their area (see
[‘How are Community Infrastructure Levy rates set?](#para010)).
There are a number of valuation models and methodologies available to charging authorities to help them in preparing this evidence.Charging authorities should use evidence in accordance with
planning practice guidance on viability.
A charging authority must use ‘appropriate available evidence’ (as defined in the
section 211(7A) of the Planning Act 2008) to inform the preparation of their draft charging schedule.It is recognised that the available data is unlikely to be fully comprehensive.Charging authorities need to demonstrate that their proposed levy rate or rates are informed by ‘appropriate available’ evidence and consistent with that evidence across their area as a whole.
A charging authority should draw on existing data wherever it is available.Sources of data can include (but are not limited to): land registry records of transactions; real estate licensed software packages; real estate market reports; real estate research; estate agent websites; property auction results; valuation office agency data; public sector estate/property teams’ locally held evidence.They may also want to build on work undertaken to inform their assessments of land availability.
In addition, a charging authority should directly sample an appropriate range of types of sites across its area, in line with
planning practice guidance on viability.
This will require support from local developers, landowners and site promoters.Charging authorities that decide to set differential rates may need to undertake more fine-grained sampling, on a higher proportion of total sites, to help them to estimate the boundaries for their differential rates (see [‘Can differential rates be set?’](#para022)).Fine-grained sampling is also likely to be necessary where they wish to differentiate between categories or scales of intended use.
The sampling exercise should provide a robust evidence base about the potential effects of the rates proposed, balanced against the need to avoid excessive detail.
A charging authority’s proposed rate or rates should be reasonable, given the available evidence, but there is no requirement for a proposed rate to exactly mirror the evidence.For example, this might not be appropriate if the evidence pointed to setting a charge right at the margins of viability.There is room for some pragmatism.It would be appropriate to ensure that a ‘buffer’ or margin is included, so that the levy rate is able to support development when economic circumstances adjust.
In all cases, the charging authority should be able to explain its approach clearly.
Paragraph: 020 Reference ID: 25-020-20190901
Revision date: 01 09 2019
How should development costs be treated?
A charging authority should take development costs into account when setting its levy rate or rates, particularly those likely to be incurred on strategic sites or brownfield land.A realistic understanding of costs is essential to the proper assessment of viability in an area.Assessment of costs should be based on evidence which is reflective of local market conditions in accordance with
planning practice guidance on viability.
Development costs include costs arising from existing regulatory requirements, and any policies on planning obligations in the relevant plan, such as policies on affordable housing and identified site-specific requirements for strategic sites.
Paragraph: 021 Reference ID: 25-021-20190901
Revision date: 01 09 2019
Can differential rates be set?
The regulations allow charging authorities to apply differential rates in a flexible way, to help ensure the viability of development is not put at risk.Charging authorities should consider how they could use differential rates to optimise the funding they can receive through the levy.
Differences in rates need to be justified by reference to the viability of development.Differential rates should not be used as a means to deliver policy objectives.
Differential rates may be appropriate in relation to
– geographical zones within the charging authority’s boundary;
– types of development; and/or
– scales of development.
A charging authority that plans to set differential rates should seek to avoid undue complexity.Charging schedules with differential rates should not have a disproportionate impact on particular sectors or specialist forms of development.Charging authorities may wish to consider how any differential rates appropriately reflect the viability of the size, type and tenure of housing needed for different groups in the community, including accessible and adaptable housing, as set out in the
https://www.gov.uk/guidance/national-planning-policy-framework/5-delivering-a-sufficient-supply-of-homes#para61.Charging authorities should consider the views of developers at an early stage.
If the evidence shows that the area includes a zone, which could be a strategic site, which has low, very low or zero viability, the charging authority should consider setting a low or zero levy rate in that area.
The same principle should apply where the evidence shows similarly low viability for particular types and/or scales of development.
In all cases, a charging authority that plans to set differential rates must ensure they consider if rates are set in a way which constitutes a form of subsidy under the UK’s new subsidy control regime (see section 9 of this guidance on
[subsidy control](#subsidy-control)).Any subsidy which is so provided must be compliant with the requirements and duties set out in the Subsidy Control Act 2022.
Paragraph: 022 Reference ID: 25-022-20230104
Revision date: 04 01 2023
See previous version
How can rates be set by type of use?
Charging authorities may also set differential rates by reference to different intended uses of development.The definition of “use” for this purpose is not tied to the classes of development in the
Town and Country Planning Act (Use Classes) Order 1987 (as amended) although that Order does provide a useful reference point.Charging authorities taking this approach will need to ensure that the differential rates are supported by robust evidence on viability.
The Order as it applies in England was further amended with effect from September 2020 to revise and replace certain use classes.Charging authorities concerned about the implications for charging schedules that refer to the previous use classes should refer to: “How do changes to the Use Classes Order affect charging schedules that set differential rates according to use classes that no longer exist?” below.
Charging authorities that wish to set differential rates will need to ensure that the rates are supported by robust evidence on viability.
For example, to reflect viability and encourage greater provision and innovation in the delivery of social housing, authorities may wish to consider applying a zero or reduced rate of levy charge to alternative models for providing social housing, as defined locally, which would not otherwise be eligible for social housing or charitable relief from the levy.
Paragraph: 023 Reference ID: 25-023-20201116
Revision date: 16 11 2020 See
previous vestion
How do changes to the Use Classes Order affect charging schedules that set differential rates according to use classes that no longer exist?
The
Town and Country Planning (Use Classes) (Amendment) (England) Regulations 2020 (the “Amendment Regulations”) which came into effect on 1 September 2020 amend the Town and Country Planning (Use Classes) Order 1987 (“the Use Classes Order”) as it applies to England.In particular, the Amendment Regulations revise and replace certain use classes (see new https://www.legislation.gov.uk/uksi/2020/757/regulation/13/made: namely, Class E (Commercial, Business and Service), Class F.1 (Learning and non-residential institutions) and Class F.2 (Local community)).
To ensure that CIL charging schedules continue to operate and have proper effect, the
Town and Country Planning (Use Classes) (Amendment) (England) (No.2) Regulations 2020 insert new regulation 4A into the Amendment Regulations.Regulation 4A applies to charging schedules which were approved and published by charging authorities before 1st September 2020.
It provides that any references to the use classes that were specified in the Use Classes Order prior to 1 September 2020 are to be read as if they were references to the descriptions of the uses which comprised those use classes before that date.
For example, the CIL rates for a specific use, such as B1 offices (which became part of the Commercial, Business and Service use class E from 1 September 2020) should continue to be applied to office development previously categorised within Use Class B1.Similarly, if a CIL rate has been applied to A1-A5 Use Classes prior to 1 September 2020, that rate should remain applicable to the development uses previously contained within the A1-A5 Use Classes.
Further guidance on the Use Classes Order can be found in
When is permission required.
Paragraph: 201 Reference ID: 25-201-20201116
Revision date: 16 11 2020
Can differential rates be set by scale of development, such as small and medium sized residential developments?
Charging authorities may also set differential rates by scale.
Rates can be set by reference to either floor area or the number of units or dwellings in a development.Given the significant financial pressures on small and medium sized developers, the government has introduced measures to help them.
This includes existing national policy set out in
paragraph 65 of the National Planning Policy Framework which states that authorities should not seek affordable housing contributions from residential developments that are not major developments, other than in designated rural areas (the so-called ‘small sites policy’).
Therefore, when setting and revising CIL rates, charging authorities should consider the impact of such rates on small and medium sized developers.Rate setting in this context must be considered alongside the small sites policy and its aim to support small and medium sized developers particularly.As set out in the
Written Ministerial Statement of 19 February 2024, higher residential CIL rates should not be set for developments which are not major developments on the grounds that these sites are not required to provide affordable housing contributions, because doing so erodes the underlying policy objective of the small sites policy.
Paragraph: 024 Reference ID: 25-024-20240219
Revision date: 19 02 2024 See
https://webarchive.nationalarchives.gov.uk/ukgwa/20240212195414/https://www.gov.uk/guidance/community-infrastructure-levy
Can charging authorities set differential rates that reflect differences in land value uplift created by development?
The uplift in land value that development creates is affected by the existing use of land and proposed use.For example, viability may be different if high value uses are created on land in an existing low value area compared to the creation of lower value uses or development on land already in a higher value area.
Charging authorities can take these factors into account in the evidence used to set differential levy rates, in order to optimise the funding received through the levy.
Charging authorities should set levy rates in a way that takes account of the infrastructure needs of the area and the additional value generated through planning permissions in a way that does not undermine deliverability of the plan.
Paragraph: 025 Reference ID: 25-025-20190901
Revision date: 01 09 2019
Can authorities set different rates for strategic sites?
Differential rates for geographic zones can be used across a charging authority’s area.Authorities may wish to align zonal rates for strategic development sites.Viability guidance sets out the importance of considering the specific circumstances of strategic sites (
‘Why should strategic sites be assessed for viability in plan making?’).This includes the potential to undertake site specific viability assessments of sites that are critical to delivering the strategic priorities of the plan.
Charging authorities may want to consider how zonal rates can ensure that the levy compliments plan policies for strategic sites.
This may include setting specific rates for strategic sites that reflect the land value uplift their development creates.Low or zero rates may be appropriate where plan policies require significant contributions towards housing or infrastructure through planning obligations and this is evidenced by an assessment of
viability.
Paragraph: 026 Reference ID: 25-026-20190901
Revision date: 01 09 2019
Can different rates be combined?
Charging authorities may choose to set differential rates by combining several of the above approaches.
They must be consistent in the way that the available evidence on viability informs the treatment of each proposed rate, striking a balance between the desirability of funding infrastructure through the levy and the impact this has on the viability of development across the area.
Paragraph: 027 Reference ID: 25-027-20230104
Revision date: 04 01 2023
See previous version
Can charging authorities claim the administrative costs of the levy?
Charging authorities may take account of their related administrative expenses when setting their levy.For example, an authority may set levy rates slightly higher than the levels required to meet their infrastructure funding needs, in order to cover administration costs, but will need to take this impact into account in fulfilling their responsibilities to set an appropriate balance, and the limits on the amount which can be applied to administrative expenses contained in
regulation 61, as amended by the https://www.legislation.gov.uk/uksi/2014/385/regulation/8/made.(see [‘How are Community Infrastructure Levy rates set?’](#para010) and [‘What about administrative costs?’](#para156).
Paragraph: 028 Reference ID: 25-028-20190901
Revision date: 01 09 2019
How does the operation of the levy differ in London?
London is the only place where a strategic tier authority (the Mayor) may set a levy in addition to the local tier authority (London boroughs and Mayoral development corporations).The Mayor and the boroughs should work closely in setting and running the levy in London, through mutual co-operation and the sharing of relevant information.
When they set their own levy, the London boroughs and Mayoral development corporations must take into account any levy rates set by the Mayor (as set out in
regulations 14(3) and 14(4), as amended by the 2013 and https://www.legislation.gov.uk/uksi/2019/1103/regulation/3/made).This is to ensure that rates are set in a way which retains viability across London for local and strategic infrastructure and allows both the boroughs and the Mayor to implement their development strategies.
The Mayor’s levy is mandatory.When setting their own levy rates, London boroughs must take into account any proposals for new Mayoral levy rates that have been published in a draft charging schedule.Similarly, when reviewing his levy rates, the Mayor should also take account of borough levies that are in force at the time.
Further information about the operation of the levy in London can be found in:
[Who can charge and collect the levy?](#para006) [Can Mayoral development corporations charge the levy?](#para030) [Approving and implementing the charging schedule](#para042) [Payments to charging authorities in London?](#para131) [Is the Mayor of London also required to pass a share to neighbourhoods?](#para150) [Exceptional Circumstances Relief](#para076)
Paragraph: 029 Reference ID: 25-029-20190901
Revision date: 01 09 2019
Can Mayoral development corporations charge the levy?
Mayoral development corporations can be given local planning functions.
Where they take on all the plan making functions in
Part 2 of the Planning and Compulsory Purchase Act 2004 for the whole of their area they will be the charging authority for their area.They can develop a charging schedule in the same way as other charging authorities – subject to the same requirements.
It is important to ensure that communities and local authorities do not lose out when a Mayoral development corporation becomes or ceases to be the charging authority for an area or is dissolved.
In advance of formally establishing a Mayoral development corporation, the Mayor of London may carry out the preparatory work for it to approve a charging schedule.This will enable the Mayoral development corporation to start charging the levy as soon as possible after it becomes the charging authority for its area.
After a Mayoral development corporation becomes the charging authority for an area, London borough councils that have granted planning permission for a development in that area are still able to collect any levy due in relation to that development.
Equally if the Mayoral development corporation ceases to be the charging authority for an area, provided that it has a charging schedule in place and has granted planning permission for a development in that area, it will still be entitled to receive the levy due in respect of that development.
Paragraph: 030 Reference ID: 25-030-20190901
Revision date: 01 09 2019
Draft charging schedule
What is a draft charging schedule?
A draft charging schedule is a document prepared by the charging authority which sets out the charging authority’s proposals for the levy.
It should be based on evidence about the infrastructure needs of the area and the ability of development in that area to fund that infrastructure in whole or in part.
It is subject to public consultation before going forward for a formal independent examination.
Paragraph: 031 Reference ID: 25-031-20190901
Revision date: 01 09 2019
What consultation is required on the draft charging schedule?
Before being examined, a draft charging schedule must be formally published.Alongside the draft charging schedule, the charging authority must also publish the appropriate available evidence on infrastructure costs, other funding sources and viability (
regulation 16 as amended by the https://www.legislation.gov.uk/uksi/2019/1103/regulation/3/made).
It is for charging authorities to decide how they wish to consult.
The regulations do not specify for how long or how many times charging authorities should consult because charging authorities are best placed to decide how to engage with their local communities and other relevant parties.Where authorities are introducing the levy for the first time, or making significant changes to their levy, the expectation is that charging authorities will consult for a minimum of 4 weeks.
Conversely, where only minor changes are proposed a shorter consultation period may be considered appropriate.
Examiners must consider whether charging authorities have given adequate time for consultation on a draft charging schedule, particularly for consultations of less than 4 weeks.In doing so, they should take into account the scale and complexity of the changes proposed.
During the consultation period, any person may comment on the draft charging schedule, and may ask to be heard by the examiner if they wish (
regulation 21).Any person who makes representations in relation to a draft charging schedule can request to be notified when the draft has been submitted for examination, at publication of the examiner’s recommendations and following approval of the charging schedule by the charging authority (see regulation 16(2) of the 2010 Regulations as amended by the https://www.legislation.gov.uk/uksi/2019/1103/regulation/3/made).
Paragraph: 032 Reference ID: 25-032-20190901
Revision date: 01 09 2019
How should charging authorities consult communities on draft charging schedules?
Charging authorities are best placed to decide how to engage with their local communities and other relevant parties.They must invite representations where the authority considers it appropriate from people who live, work or operate a business in the area; voluntary bodies, or bodies that represent businesses in the area.
Regulation 16 as amended by the https://www.legislation.gov.uk/uksi/2019/1103/regulation/3/made also requires charging authorities to invite representations from consultation bodies.
These include adjoining local planning authorities and, where relevant, county councils, the Mayor of London, parish councils and neighbourhood forums.
While it is good practice for a charging authority to align the introduction of charging schedules and plan consultation, it is not necessary for authorities to wait for changes to a plan to bring forward new or amended charging schedules.
Paragraph: 033 Reference ID: 25-033-20190901
Revision date: 01 09 2019
Can the draft charging schedule be modified after publication?
Charging authorities should avoid making substantive changes to the draft charging schedule between publication and submission to the examiner.Substantive changes should always be avoided, unless they have been sufficiently consulted on.
Where any changes are made to a draft charging schedule after publication, the charging authority must set these out in a ‘statement of modifications’ (as defined in
regulation 11(1)).Charging authorities should take any steps they consider necessary to inform people who were invited to make representations on the draft charging schedule that this statement has been published (see also regulation 19, as amended by the 2011 and https://www.legislation.gov.uk/uksi/2019/1103/regulation/3/made).
Anyone wishing to comment on the statement of modifications may ask to be heard by the examiner, within 4 weeks of the statement being published (under
regulation 21(5)).
Charging authorities may ask anyone wishing to be heard to provide additional details where appropriate; for example, whether they support or oppose the modification(s) and why.These details may be submitted to the examiner, along with the requests to be heard, where the authority considers they will help the examiner or if the examiner has asked for them.
Paragraph: 034 Reference ID: 25-034-20190901
Revision date: 01 09 2019
Examination of the charging schedule
How will the charging schedule be examined?
A charging schedule must be examined in public by an independent person appointed by the charging authority.Any person asking to be heard before the examiner at the examination must be heard in public.
The examiner may determine the examination procedures and set time limits for those wishing to be heard to ensure that the examination is conducted efficiently and effectively.
Where a charging authority has chosen to work collaboratively with other charging authorities, they may opt for a joint examination of their charging schedule with those of the other charging authorities.In addition, an examination of one or more charging schedules may be conducted as an integrated examination with a draft development plan document.
[View further details on the evidence presented at the examination.](#para016)
Paragraph: 035 Reference ID: 25-035-20190901
Revision date: 01 09 2019
How are the examiner and the examiner’s assistants appointed?
The charging authority must appoint an examiner to examine its draft charging schedule.
The charging authority must consider that this examiner is independent and has appropriate qualifications and experience.Planning Inspectors are likely to meet these criteria, but other independent examiners can also be used.
If the charging authority and the examiner agree it is necessary, the charging authority may appoint an assistant.For example, this might be an expert assessor from the Valuation Office Agency or another suitably qualified and experienced independent person.This appointment can be made by an exchange of letters.
Paragraph: 036 Reference ID: 25-036-20190901
Revision date: 01 09 2019
How much should the examiner charge?
The charging authority must meet the cost of the examination.
The regulations do not specify what the examiner’s fees should be.It will be for the market to determine what rates are appropriate.
Where the examiner or assistant is an employee of the Crown or under contract to an executive agency of government, such as the Planning Inspectorate, the Secretary of State can recover their costs from the charging authority (under
regulation 30).In practice, the examiner should be able to provide a reasonable estimate of the likely costs prior to the examination, based on their assessment of its anticipated length and complexity.
In all other cases, the examiner or assistant should simply agree their fees and expenses with the charging authority prior to the examination (
regulation 29).
Where there is a
[‘joint examination’](#para039) of one or more charging schedules and a Development Plan Document or the London Plan, any cost savings achieved by carrying out a joint examination are passed to the charging authority or split between the charging authorities.For example, where the same Inspector examines a relevant plan and a CIL charging schedule at a ‘joint examination’, the Secretary of State would first recover the costs of the relevant plan examination using the statutory daily rate, before recovering any additional costs under CIL ( regulation 30).
Paragraph: 037 Reference ID: 25-037-20190901
Revision date: 01 09 2019
How should the charging schedule examination be run?
The steps the charging authority must take to notify interested parties about a forthcoming examination are set out in
Regulation 21(8) (as amended by the https://www.legislation.gov.uk/uksi/2019/1103/regulation/3/made).They should do this as early as possible and at least 4 weeks before a hearing takes place.If the authority published a [statement of modifications](#para034), and one or more people asked to comment on it at the examination, this period can be shortened to 2 weeks ( regulation 21(11)).
Examiners may hold a pre-hearing meeting, where they consider it appropriate.
The examiner may use this pre-hearing meeting to undertake an initial check that the charging authority has complied with the legislation when preparing its charging schedule, and that the appropriate available evidence is sufficient.This can help to identify potential problems prior to the examination and save time and effort.The examiner may also use a pre-hearing meeting to discuss how the examination will be managed, to identify the main issues to be considered, and to outline the structure and draft programme.Whether or not a pre-hearing meeting is held, examiners should share the draft programme for the hearing at an early stage to ensure that those who wish to attend are clear when to do so.
An informal hearing format is usually the most appropriate form of examination for the Community Infrastructure Levy.If no-one has requested the right to be heard, the examiner also has the option of conducting the examination by written representations.
The examiner can decide how the hearing will be conducted and set time limits for representations from the participants who wish to speak (
Regulation 21(12)).The examiner may refuse to allow representations if they consider that these may be repetitious, irrelevant, vexatious or frivolous, although the legislation does not allow an examiner to deny a participant’s right to be heard altogether.
The examiner may decide whether the cross-examination of participants will be allowed.The examiner may also make any necessary arrangements to accommodate participants who are unable to attend the examination during normal working hours.
Paragraph: 038 Reference ID: 25-038-20190901
Revision date: 01 09 2019
What are joint examinations (for charging schedules and local plans)?
Joint examinations of a charging schedule and a Development Plan Document or the London Plan provide an opportunity for issues that are relevant to the charging schedule and the plan to be considered in a holistic way.This may involve the submission of joint evidence documents or the holding of a joint pre-hearing meeting.Joint hearing sessions may also cover issues such as infrastructure planning and the viability evidence.The charging schedule examiner and the plan inspector, where this is a different person, may decide to collaborate when writing their final examination reports.
Joint examinations must ensure there is transparency, so that all the participants are aware of exchanges of information between the 2 examinations and have an opportunity to comment where appropriate.A joint pre-hearing meeting and joint hearing sessions will help to achieve this.Where other exchanges of information take place, such as after the hearings have ended, the relevant authorities should take steps to ensure that they place relevant information their website and make the examination participants aware of this.
Joint examinations are optional.
Two or more charging schedules can be examined together if each of the charging authorities that prepared a draft agree to this approach.If the joint examination is to assess one or more charging schedules and a plan document, the charging authorities must get approval from the Secretary of State in advance (
regulation 22, as amended by the 2013 Regulations).This may be agreed through an exchange of letters.
Paragraph: 039 Reference ID: 25-039-20190901
Revision date: 01 09 2019
What is in the examiner’s report?
The examiner must report their recommendations to the charging authority in writing.The examiner may recommend that the draft charging schedule should be approved, rejected, or approved with specified modifications.The examiner must give reasons for those recommendations.
Approval: the examiner must recommend approval of the draft charging schedule if a charging authority has complied with the requirements in the Planning Act and the levy regulations (collectively known as the “drafting requirements” as defined by
section 212(4) of the Planning Act 2008, as amended by the Localism Act 2011).
In doing so, the examiner should establish that:
– the charging authority has complied with the legislative requirements set out in the
Planning Act 2008and the Community Infrastructure Levy Regulations (as amended);
– the draft charging schedule is supported by background documents containing appropriate available evidence;
– the charging authority has undertaken an appropriate level of consultation;
– the proposed rate or rates are informed by, and consistent with, the evidence on viability across the charging authority’s area; and
– evidence has been provided that shows the proposed rate or rates would not undermine the deliverability of the plan (see National Planning Policy Framework
https://www.gov.uk/guidance/national-planning-policy-framework/3-plan-making#para34).
Approval subject to modifications: if the charging schedule can be modified so as to comply with the drafting requirements, the examiner must recommend appropriate modifications.This could be the case where the proposed rate or rates would be inconsistent with the evidence or would put the delivery of the relevant plan at risk.As long as the charging authority addresses the non-compliance, they do not have to make the specific modifications recommended by the examiner.The examiner can also make non-binding recommendations.
Rejection: where the charging authority has not complied with the drafting requirements, and this cannot be remedied by modifying the draft charging schedule, the examiner must recommend that the schedule is rejected.For example, this may occur where the charging authority has not complied with a procedural requirement in preparing the schedule.
Where the examiner has recommended rejection, their recommendations will be binding on the charging authority, which means that the charging authority must make any modifications recommended if they intend to adopt the charging schedule.The charging authority cannot adopt a schedule in its original form if the examiner rejects it.
However, the charging authority is not obliged to adopt the final charging schedule.If it prefers, it may submit a revised charging schedule to a fresh examination.
Paragraph: 040 Reference ID: 25-040-20190901
Revision date: 01 09 2019
How are any errors in the examiner’s report corrected?
Examiners should encourage charging authorities to ‘fact check’ the final report before it is published.The examiner may remedy any ‘correctable errors’ (under
regulation 24) in their recommendations before the charging schedule is approved.However, after such errors are corrected, the charging authority must republish the recommendations in accordance with regulation 24 and give notice of these corrections to anyone who asked to be notified of the examiner’s recommendations.
For the purposes of
regulation 24, there are 2 types of ‘correctable error’.The first is an error which ‘does not alter the substance of the examiner’s recommendations or reasons’.For example, this could be a minor typographical or factual error, but not one that would affect levy liability.
The second is an error which ‘must be corrected to make the recommendation consistent with the reasons given for those recommendations’.These more significant errors, which would give rise to a different levy rate or affect levy liability, may be corrected but only if the error in the recommendations is clearly traceable from the examiner’s reasons within the same report and the correction is needed to make the recommendations consistent with the reasons.
Paragraph: 041 Reference ID: 25-041-20190901
Revision date: 01 09 2019
Approving and implementing the charging schedule
How is the charging schedule approved and implemented?
The charging schedule must be formally approved by a resolution of the full council of the charging authority.The resolution should include an appropriate commencement date following, or on, approval.In London, the Mayor must make a formal decision to approve his or her charging schedule.
Paragraph: 042 Reference ID: 25-042-20190901
Revision date: 01 09 2019
Can any errors in the approved charging schedule be corrected?
Generally, the charging schedule should not be amended after an examination, until an authority chooses to undertake a full review and consult on a new schedule.
However, certain errors in the charging schedule may be corrected for a period of up to 6 months after the charging schedule has been approved (see
regulation 26 as amended by the 2019 regulations).If the charging authority corrects errors, it must republish the charging schedule (under regulation 27).
Paragraph: 043 Reference ID: 25-043-20190901
Revision date: 01 09 2019
When does a charging schedule come into effect?
An approved charging schedule must be published by the charging authority.The date the charging schedule comes into effect is chosen by the charging authority and is specified within the charging schedule, but this must be at least one day after the date of publication.The charging schedule remains in effect until the charging authority either brings into effect a revised version or decides to stop charging the levy.
Paragraph: 044 Reference ID: 25-044-20190901
Revision date: 01 09 2019
When should the charging schedule be reviewed and revised?
Charging authorities must keep their charging schedules under review and should ensure that levy charges remain appropriate over time.For example, charging schedules should take account of changes in market conditions, and remain relevant to the funding gap for the infrastructure needed to support the development of the area.
When reviewing their charging schedule, charging authorities should take account of the impact of revised levy rates on future planned development.
Charging authorities may revise their charging schedule in whole or in part.Any revisions must follow the same processes as the preparation, examination, approval and publication of a charging schedule (as specified under the
Planning Act 2008, particularly sections 211 to 214 as amended by the https://www.legislation.gov.uk/ukpga/2011/20/part/6/chapter/2/enacted, and the levy Regulations).
The law does not prescribe when reviews should take place.However, in addition to taking account of market conditions and infrastructure needs, charging authorities should also consider linking a review of their charging schedule to any substantive review of the evidence base for the relevant plan (the Local Plan and the London Plan in London).
Even if the original charging schedule was not examined together with the relevant plan, there may be advantages in coordinating the review of both.
Paragraph: 045 Reference ID: 25-045-20190901
Revision date: 01 09 2019
Can authorities stop charging the levy?
A charging authority that wishes to stop charging the levy must prepare and make available a statement which provides:
– details of the levy receipts for the preceding 5 years or from the date the charging schedule came into effect if the schedule has been in place for less than 5 years;
– an assessment of the effects on the funding of infrastructure needs for the area;
– a summary of the measures the charging authority has or intends to put in place to fund the infrastructure needs of the area; and
– an assessment of how effective those measures will be.
The charging authority must also publish this information on its website and specify a period of not less than 4 weeks within which representations may be made in accordance with
regulation 28A (inserted by the 2019 Regulations).
If a charging schedule ceases to have effect any levy liability relating to a development that has not commenced before the date of determination will no longer apply.
See regulation 7, and section 56(4) of the Town and Country Planning Act 1990, for the definition of ‘commencement of development’.Regulation 28A does not apply where the charging schedule is replaced with a new charging schedule which comes into effect on the same day.
In London, where there may be more than one charging authority for any area, if one charge ceases, development will still be liable for the remaining charge.
Paragraph: 046 Reference ID: 25-046-20190901
Revision date: 01 09 2019
Relief and exemptions
What forms of relief and exemptions are available from the Community Infrastructure Levy?
The Community Infrastructure Levy Regulations make a number of provisions for charging authorities to give relief or grant exemptions from the levy.Some types of relief are compulsory; others are offered at the charging authority’s discretion.
Depending on the circumstances, the following forms of relief may be available:
[minor development exemption](#para048) [exemption for residential annexes or extensions](#para049) [mandatory charitable relief](#para057) [discretionary charitable relief](#para058) [mandatory social housing relief](#para065) [discretionary social housing relief](#para069) [self-build exemption (for a whole house)](#para082) [exceptional circumstances relief](#para076)
For the residential annexes and residential extensions exemption an owner of a material interest in the main dwelling who occupies that dwelling as their sole or main residence may apply for the exemption.
For the charitable exemptions an owner of a material interest in the relevant land which is a charitable institution can claim relief.
For social housing relief any owner of the relevant land who has assumed liability to pay CIL for the development may apply for the relief.
For the self-build exemption any person who intends to occupy the new dwelling and has assumed liability to pay CIL for the development may apply for the exemption.
For exceptional circumstances relief an owner of a material interest in the relevant land can claim relief.
A ‘material interest’ is a freehold interest or a leasehold interest the term of which expires more than 7 years after the date on which planning permission first permits development (as defined in
regulation 4(2)).
The ’relevant land’ in which such an interest must be owned is the land which will be developed when building the chargeable development.
Specifically:
– for general consents (such as via the General Permitted Development Order (see
‘What are permitted development rights?‘for details) or through a Local Development Order (see related National Planning Policy Guidance on Local Development Ordersfor details): the land which is identified in the plan submitted to the collecting authority as part of the Notification of Chargeable Development;
– for outline planning permissions, and full permissions to be implemented in phases: the land to which the phase relates;
– for other cases: the land to which the planning permission relates.
A collecting authority must satisfy itself that by granting any relief or an exemption it is acting in compliance with the UK’s new subsidy control regime (see section 9 of this guidance on
[subsidy control](#subsidy-control)).
Paragraph: 047 Reference ID: 25-047-20230104
Revision date: 04 01 2023
See previous version
What is a minor development exemption?
Minor development, with a gross internal area of less than 100 square metres, is generally exempt from the levy.However, where minor development will result in a new dwelling (or dwellings), it will be liable for the levy although the self-build exemption may apply instead if it is built by a
[‘self-builder’](#para082).
Paragraph: 048 Reference ID: 25-048-20190901
Revision date: 01 09 2019
Exemptions for residential annexes and extensions
What are the criteria for obtaining an exemption for a residential annex or residential extension?
People who extend their own homes or erect residential annexes within the grounds of their own homes are exempt from the levy, provided that they meet the criteria laid down in
regulations 42A and 42B (inserted by the 2014 Regulations and amended by the 2019 Regulations):
– the main dwelling must be the person’s principal residence, and they must have a material interest in it (as defined in
regulation 4(2));
– residential annexes are exempt from the levy if they are built within the curtilage of the principal residence and comprise one new dwelling; and
– residential extensions are exempt from the levy if they enlarge the principal residence and do not comprise an additional dwelling.
There is no requirement for the occupier of the annex to be related to the owner of the main dwelling, or to commit to staying there for a specified period.
But letting the residential annex, or selling it separately from the main dwelling, within the 3-year claw-back period which commences from the date of the compliance certificate relating to the residential annex, will result in the exemption being withdrawn.
Residential extensions under 100 square metres, which are not part of a development which creates a new dwelling, are already exempt from the levy under the
[minor development exemption](#para048).
Paragraph: 049 Reference ID: 25-049-20190901
Revision date: 01 09 2019
What evidence is required?
The applicant must submit a claim for the exemption to the collecting authority before development commences (see
regulation 7, and section 56(4) of the Town and Country Planning Act 1990, for the definition of ‘commencement of development’).This claim must be submitted on either the Residential Annex Extension Claim (Form 8) or the Residential Extension Claim (Form 9), as appropriate.Upon receipt of a valid application, the collecting authority must notify the applicant of the amount of exemption that is granted, as soon as practicable.
The applicant for a residential annex exemption must submit a
Commencement Notice (Form 6) to the authority before starting work on site.Failure to submit a commencement notice on time will result in a surcharge.There is no requirement for a commencement notice to be submitted in regard to a residential extension exemption as set out at in regulation 67(1A).
Paragraph: 050 Reference ID: 25-050-20190901
Revision date: 01 09 2019
Under what circumstances can the exemption for a residential annex be withdrawn?
A residential annex ceases to qualify for an exemption if any of the following disqualifying events occur within 3 years of completion:
– the main house is used for any purpose other than as a single dwelling;
– the annex is let; or
– either the main residence, or the annex, is sold separately from the other.
Completion for the purposes of this exemption is defined as the issuing of a compliance certificate for the annex under either
regulation 17 of the Building Regulations 2010 or section 51 of the Building Act 1984.
If there is a disqualifying event, the person benefitting from the exemption must notify the charging authority in writing within 14 days.The exemption will be withdrawn, and that person is then liable for the levy charge specified by the charging authority that would have been payable at the time when the exemption was first claimed (or the amount of relief granted, if lower).
Paragraph: 051 Reference ID: 25-051-20190901
Revision date: 01 09 2019
Would receipt of a payment from the government under the government’s ‘Homes for Ukraine’ sponsorship scheme constitute a disqualifying event, and withdrawal of the exemption, for a CIL exemption obtained for a residential annex?
A CIL exemption for a residential annex is lost if a disqualifying event, which includes a residential annex being let (i.e.
rented out), takes place before the end of the clawback period (regulation 42C).
The government is offering payment of £350 per month for up to 12 months to persons who have offered their homes/rooms to Ukrainian refugees.This payment is not made as a form of rental payment but rather as a thank you to persons willing to host Ukrainian refugees in this time of crisis.Therefore the payment of £350 made by the government in these circumstances would not trigger the withdrawal of the exemption for residential annexes under regulation 42C(2)(b).
Paragraph: 203 Reference ID: 25-203-20220405
Revision date: 05 04 2022
Is there a right of appeal?
An interested party may appeal against the grant of an exemption for a residential annex under
regulation 116A, but only on the ground that the collecting authority has incorrectly determined that the annex is not wholly within the curtilage of the main dwelling.Such appeals are submitted to the Valuation Office Agency ( [view more information on appeals](#para161)).There is no right of appeal in relation to residential extensions.
Paragraph: 052 Reference ID: 25-052-20190901
Revision date: 01 09 2019
Further details
The legislative provisions for the exemptions relating to residential extensions and annexes are set out in
Regulations 42A, 42B and 42C (inserted by the 2014 Regulations and in the case of regulation 42B as amended by the 2019 Regulations).
Commencement notices do not need to be submitted in the case of exemptions for residential extensions ( Regulation 67(1A)).
Paragraph: 053 Reference ID: 25-053-20190901
Revision date: 01 09 2019
Charities
What is charitable relief?
Charitable relief is the collective term for all relief from the levy offered to charities under the Community Infrastructure Levy Regulations 2010 (as amended).
To qualify for any charitable relief, the following criteria must be fulfilled:
– the claimant must be a charitable institution;
– the claimant must own a material interest in the relevant land; and
– the claimant must not own this interest jointly with a person who is not a charitable institution.
Relief is not limited to only one charitable institution.Where charitable relief conditions are met, every charitable institution owning a material interest in the relevant land can benefit from relief from their portion of the charge.
Two forms of relief may be available for charities.
First, a charitable institution which owns a material interest in the land (a charity landowner) will get full relief from their share of the liability where the chargeable development will be used ‘wholly, or mainly, for charitable purposes’ and they meet the requirements of
regulation 43.
A charging authority can also choose to offer
discretionary relief to a charity landowner where the greater part of the chargeable development will be held as an investment, from which the profits are applied for charitable purposes (see regulation 44 for details).The charging authority must publish its policy for giving relief in such circumstances.
Second, the regulations provide 100% relief from the levy on those parts of a chargeable development which are intended to be used as social housing.Charitable private registered providers (alongside other providers set out in
https://www.legislation.gov.uk/uksi/2014/385/regulation/7/made) will be eligible for this reduction (private registered providers are defined in the Housing and Regeneration Act 2008 as amended).Social housing relief may also be available to parties that are not charities.
[See more details about social housing relief.](#para065)
Any relief must be repaid, a process known as ‘clawback’, if a ‘disqualifying event’ (defined in
regulation 48) happens within 7 years of the commencement of the chargeable development.See regulation 7, and section 56(4) of the Town and Country Planning Act 1990, for the definition of ‘commencement of development’.
Paragraph: 054 Reference ID: 25-054-20190901
Revision date: 01 09 2019
Who can claim charitable relief?
Charitable reliefs apply only to ‘charitable institutions’.This is defined in
Regulation 41 as either:
– a charity (defined as “any person or trust established for charitable purposes only”) – for a definition of ‘charitable purposes’, see section 2 of the Charities Act 2011);
– a trust of which all the beneficiaries are charities; or
– a unit trust scheme in which all the unit holders are charities.
More detailed information on charitable purposes can be found on the
Charity Commission website.
In practice there are 3 main groups of charities which may benefit from relief:
– registered charities: charities which are registered with the Charity Commission;
– exempt charities: charities which cannot register under the Charities Act 2011 and are not subject to the Charity Commission’s supervisory powers.They are listed in
Schedule 3 to the Charities Act 2011and include some educational institutions, and most universities and national museums;
– excepted charities: charities excepted from the need to register but which are still supervised by the Charity Commission.
Bodies which do not fall into these categories may still be eligible for relief where they are established for charitable purposes only.
A body which has a His Majesty’s Revenue and Customs charity reference number will usually meet this requirement.Academy and Free School Trusts which are not yet exempt charities, but which are charitable institutions as defined in
regulation 41, are also exempt from the levy.
Levy charging and collecting authorities must treat European Union charities in the same way as UK charities for the purposes of charitable relief.The levy regulations do not preclude non-UK charities from the definition, so any decision on the eligibility of a non-UK charity must be made on the merit of the charitable purpose.
Charitable relief may also apply to trusts or unit trusts whose only beneficiaries or unit holders are charities.The most usual arrangements of this type are collective investment schemes – for example, unit trusts and common investment funds.The
Claiming Charitable or Social Housing Relief (Form 10) requires a claimant to indicate whether it qualifies for relief in this context – in particular, whether all beneficiaries or unit holders are charities – and supply detail on the type of organisation that it is.It is then for the collecting authority to determine whether the claimant qualifies for the relief.
The Claiming Charitable or Social Housing Relief form requires the claimant to demonstrate what its charitable purposes are – for example through the production of its constitution or articles of association.
Paragraph: 055 Reference ID: 25-055-20190901
Revision date: 01 09 2019
How is charitable relief claimed?
Charitable institutions wishing to claim relief should use the
Claiming Charitable or Social Housing Relief form (Form 10).The claim form should be submitted with the planning application or notification of chargeable development.However, a claim for relief will lapse if works are commenced on the chargeable development before the collecting authority has notified the claimant of its decision.
If there is more than one material interest in the relevant land, the claimant must submit an ‘apportionment assessment’ alongside its claim (see
regulation 47(2)).
Apportionment must be carried out in accordance with regulation 34, as amended by the 2011 Regulations.
A claimant should inform the collecting authority if a disqualifying event (defined in
regulation 48(1)) occurs prior to commencement of the chargeable development.
When it determines a claim for relief, the collecting authority must write to the claimant setting out its decision, the reasons for it, and the amount of relief granted.
A party claiming charitable relief must submit a commencement notice to the collecting authority for development that is granted charitable relief.The date of commencement determines when the 7-year clawback period expires.If development begins before a commencement notice is submitted, it will be subject to a surcharge equal to 20% of the amount that would have been charged if charitable relief had not been granted or £2,500, whichever is the lower amount (
regulation 83 as amended by the 2019 Regulations).
The claimant may be eligible to pay its portion of this charge, plus any surcharge, where no party has assumed liability for the development.
See the
Paragraph: 056 Reference ID: 25-056-20190901
Revision date: 01 09 2019
What are the specific requirements for a mandatory charitable exemption?
To qualify for a mandatory charitable exemption under
regulation 43 the following criteria must be met:
– a material interest in the land must be owned by a charitable institution;
– the chargeable development will be used wholly or mainly for charitable purposes (whether of the claimant or of the claimant and other charitable institutions);
– that part of the chargeable development to be used for charitable purposes will be occupied by, or under the control of, a charitable institution;
– the material interest cannot be owned jointly with a person who is not a charitable institution; and
– the charging authority must act in compliance with the requirements and duties set out in Subsidy Control Act 2022 when any exemption or relief is granted.
These criteria apply alongside any procedural requirements.
Under the mandatory charitable exemption, the chargeable development must be used ‘wholly or mainly for charitable purposes’ once it is completed.This is a similar formulation to that used for business rates charitable relief.There is no statutory definition of this requirement.
However, the courts have held ‘mainly’ to mean ‘more than half.’ The chargeable development must be used to ‘directly facilitate the carrying out of the charitable institution’s charitable purposes’ – or those of itself and other charitable institutions.Use of a chargeable development for trading could qualify but is unlikely where the link to furthering charitable purposes is purely through raising money.Qualifying use could also include a charity using the chargeable development to house its employees, under certain circumstances.
Paragraph: 057 Reference ID: 25-057-20230104
Revision date: 04 01 2023
https://webarchive.nationalarchives.gov.uk/ukgwa/20221220162526/https://www.gov.uk/guidance/community-infrastructure-levy#para057
What are the specific requirements for discretionary charitable relief?
A charging authority may give discretionary charitable relief from the levy where:
– a charitable institution will claim the relief, and the whole or greater part of that institution’s share of the chargeable development will be held as a charitable investment;
Regulation 45 sets out the qualifying criteria in more detail.
Paragraph: 058 Reference ID: 25-058-20230104
Revision date: 04 01 2023
https://webarchive.nationalarchives.gov.uk/ukgwa/20221220162526/https://www.gov.uk/guidance/community-infrastructure-levy#para058
What are the specific requirements for discretionary charitable investment relief?
A charging authority may decide to operate a policy for giving discretionary charitable investment relief, under
regulation 44.
A collecting authority may give discretionary investment relief where:
– the charging authority has given notice that discretionary charitable investment relief is available in the area; and
– the whole or ‘greater part’ of the chargeable development will be held by the claimant, or by the claimant and other charitable institutions, as an investment from which the profits will be applied for charitable purposes; and
– that portion of the chargeable development to be held as an investment will not be occupied by the claimant for ineligible trading activities; and
– the charging authority must act in compliance with the requirements and duties set out in Subsidy Control Act 2022 when any exemption or relief is granted.
‘Greater part’ – 51% or more of the monetary value of the chargeable development is likely to constitute its ‘greater part’.
Only charitable investment activities are eligible for this relief.
Regulation 44 specifies that relief cannot apply where a charity intends to occupy the greater part of the chargeable development and use it for any trading activity, other than to sell donated goods to use the proceeds for its charitable purposes.
A charging authority may choose to further narrow the scope of this relief through its relief policy.
Paragraph: 059 Reference ID: 25-059-20230104
Revision date: 04 01 2023
See previous version
How do discretionary charitable relief policies operate
A charging authority that decides to introduce or revise a discretionary charitable relief policy must publish a document setting out that policy.The document is not part of the charging schedule.The charging authority may publish the relief policy separately and at a different time to the publication of the charging schedule.
The document must:
– give notice that discretionary relief is available in its area (or is available under a revised policy), and whether it is available under
regulation 44, regulation 45or both;
– state the date the collecting authority will begin accepting claims for relief under its latest policy; and
– include a policy statement setting out the circumstances in which discretionary charitable relief will be granted in its area.
It is at the discretion of the charging authority to decide what percentage of relief from the levy it will provide.The charging authority also has the flexibility to develop the criteria it considers suitable to assess eligibility for discretionary relief, but authorities should consider the new subsidy control regime (see section 9 of this guidance on
[subsidy control](#subsidy-control)) where charitable institutions which may benefit from the relief are involved in commercial activities.
Examples could include:
– the benefit the charitable institution gives to the local community;
– the annual income of the charitable institution;
– the annual rent payable on the charitable investment (a minimum threshold may protect against abuse).
In London, where the Mayor and a London borough council have opted to charge the levy, both bodies could legitimately have policies for giving discretionary charitable relief.It is for the collecting authority (in most cases the London borough council) to apply each policy to the appropriate portion of the claimant’s charge.
Discretionary charitable relief is only available where the charging authority has published its policy.The collecting authority must not consider claims for discretionary charitable relief where the charging authority has no published policy offering such relief.
A charging authority wishing to withdraw discretionary relief must publicise on its website the last date on which claims may be made for relief.
Paragraph: 060 Reference ID: 25-060-20230104
Revision date: 04 01 2023
See previous version
Under what circumstances can charitable relief be ‘clawed back’?
For 7 years after the commencement of development (the ‘clawback period’), a person who benefits from a charitable relief must inform the collecting authority where a disqualifying event happens.This must be done within 14 days of the disqualifying event.
Where this is not done, a surcharge equal to 20% of the chargeable amount payable or £2,500, whichever is the lesser, may be applied.
A disqualifying event is one or more of the following:
– change of purpose: the owner of the interest in the land in which relief was given ceases to be eligible for charitable relief (i.e.the owner ceases to be a charitable institution or uses the building for an ineligible use)
– change of ownership: the whole of the interest in the land in which relief was given is transferred to a person who is not eligible for charitable relief, or
– change of leasehold: the lease under which the interest in the land is held is terminated, and the owner of the reversion is not eligible for charitable relief
If a disqualifying event happens before the development commences, the relief would be cancelled and the liability to the full levy would be recalculated.If the disqualifying event occurs after commencement, the charitable relief, in respect of the material interest to which the relief relates, is withdrawn and the person is liable to pay an amount of CIL equal to the withdrawn relief.In either instance, the collecting authority must issue a revised liability notice showing what is payable and must issue a demand notice to collect the new amount.
If a claimant does not inform the collecting authority in writing of a disqualifying event within 14 days of the disqualifying event occurring, they will immediately be liable to pay back the charitable relief and a surcharge (see
regulation 84).
Paragraph: 061 Reference ID: 25-061-20190901
Revision date: 01 09 2019
What are charitable relief appeals?
A charitable relief claimant, or the party who has assumed liability for the chargeable development, may appeal to the Valuation Office Agency if they consider that the collecting authority has incorrectly determined the value of the charity’s interest in the land.
An appeal must be submitted within 28 days of the date of the collecting authority’s decision on the claim.
[See further details on appeals.](#para162)
Paragraph: 062 Reference ID: 25-062-20190901
Revision date: 01 09 2019
Paragraph 063 removed
Revision date: 04 01 2023
See previous version
How does the default of liability apply to charitable relief?
Where a collecting authority is unable to recover an amount of CIL from a party who assumed liability for the levy the collecting authority may transfer the liability to the owners of the relevant land in question including charities which own an interest.
This is known as ‘default of liability’ – see
regulation 36 for details.A collecting authority may only transfer the liability after it has taken all reasonable efforts to recover the outstanding amount.
Where the outstanding amount is defaulted in this way, it will be apportioned between the owners of the relevant land according to their material interest in the relevant land (‘material interest’ is defined in
regulation 4(2)).
A charity benefiting from discretionary charitable relief may be liable to pay a share of the outstanding amount based on its material interest in the land.In order to manage the risk of a default of liability by another party, charities should carefully select development partners and make appropriate contractual arrangements to safeguard their interests.
A charity receiving a mandatory charitable exemption (under
regulation 43) will continue to be exempt from any liability to pay the outstanding charge.
Paragraph: 064 Reference ID: 25-064-20190901
Revision date: 01 09 2019
Social housing
What relief is available for social housing?
Social housing relief is a mandatory discount that can be applied to most social rent, affordable rent, and intermediate rent dwellings, provided by a local authority or private registered provider, and shared ownership dwellings.Subject to meeting specific conditions, social housing relief can also apply to discounted rental properties provided by bodies which are neither a local authority nor a private registered provider.
Mandatory social housing relief can also apply to dwellings where the first and subsequent sales are for no more than 70% of their market value (“First Homes”).To be eligible, a planning obligation must be entered into prior to the first sale of the dwelling designed to ensure that any subsequent sale of the dwelling is for no more than 70 per cent of its market value.
Regulation 49 (as amended by the 2015 Regulations and the 2020 (No.
2) Regulations) defines where social housing relief applies.
To qualify for social housing relief, the claimant must own a material interest (defined in
regulation 4(2)) in the relevant land and have assumed liability to pay the levy for the whole chargeable development.
A charging authority may offer separate discretionary relief for dwellings sold for no more than 80 per cent of their market value subject to specific criteria set out in regulation 49A(2).See
[What is discretionary relief for social housing?](#para069)
When applying for relief, a claimant must provide evidence that the chargeable development qualifies for social housing relief.The Regulations provide that dwellings no longer meeting these requirements must pay the levy.
Paragraph: 065 Reference ID: 25-065-20201116
Revision date: 16 11 2020 See
previous version
Can a dwelling let by a body which is neither a local authority nor a private registered provider qualify for mandatory social housing relief?
A dwelling which is to be let by a body which is neither a local housing authority nor a private registered provider of social housing qualifies for mandatory social housing relief (
regulation 49(7A)), if it is let to a tenant whose needs are not adequately served by the commercial housing market, the rent (including any service charge) is no more than 80% of market rent and a planning obligation ensuring the dwelling is let on this basis is entered into.
Paragraph: 066 Reference ID: 25-066-20190901
Revision date: 01 09 2019
How should need be established for the purposes of dwellings which qualify for social housing relief under regulation 49(7A)?
Dwellings which qualify for mandatory social housing relief under
regulation 49(7A) (inserted by the 2015 Regulations) must be let to those persons whose needs are not served by the commercial housing market.
Eligibility should be based on criteria agreed between the provider and the relevant local housing authority and secured via a planning obligation.
Paragraph: 067 Reference ID: 25-067-20190901
Revision date: 01 09 2019
How should market rent be calculated?
Market rent should be calculated in accordance with a Royal Institution of Chartered Surveyors recognised method.Its principles for valuations are set out in
Royal Institution of Chartered Surveyors Valuation – Professional Standards (known as the Red Book).
Paragraph: 068 Reference ID: 25-068-20190901
Revision date: 01 09 2019
Paragraph: 202 – deleted – see
https://webarchive.nationalarchives.gov.uk/20210511161838/https://www.gov.uk/guidance/community-infrastructure-levy
What is discretionary relief for social housing?
If a charging authority wishes to offer discretionary social housing relief, it must publish its policy setting out what is required to qualify for this relief, including the criteria governing who is eligible to occupy the homes and how these will be allocated.Discretionary social housing relief where applied for and obtained will apply to affordable dwellings which meet the criteria set out in
regulation 49A (inserted by the 2014 Regulations) and as amended by the 2020 (No.2) Regulations).Anyone can provide these homes, as long as measures are in place to ensure that the homes, if sold, will continue to be affordable for future purchasers at a maximum of 80% of market price.
This should be secured by a planning obligation entered into prior to the first sale of the dwelling designed to ensure that any subsequent sale of the dwelling is for no more than 80% of its market value.
Paragraph: 069 Reference ID: 25-069-20201116
Revision date: 16 11 2020 See
https://webarchive.nationalarchives.gov.uk/20201110170853/https://www.gov.uk/guidance/community-infrastructure-levy
What is the procedure for claiming mandatory or discretionary social housing relief?
The levy collecting authority handles claims for social housing and discretionary social housing relief.In most cases (except in London), the collecting authority and the charging authority are the same.
A claimant wishing to apply for social housing relief should use the
Claiming Charitable and Social Housing Relief (Form 10).To qualify for relief, the claimant must be an owner of a material interest in the relevant land (defined by regulation 4(2)) and have [assumed liability](#para125) to pay the levy on the chargeable development.
The form requires the claimant to provide a map showing where on the chargeable development the social housing will be built, and the claimant must also provide a ‘relief assessment’ which identifies the dwellings and communal development eligible for the relief, the gross internal area and a calculation of the amount of relief applicable.
Social housing relief is calculated according to
paragraph 6 of Schedule 1 (inserted by the 2019 Regulations).The ‘index’ figure referred to in sub-paragraph 6(3) of the Schedule is the national All-in Tender Price Index published by the Building Cost Information Service of the Royal Institution of Chartered Surveyors (RICS) in relation to any calendar year before 2020 and the RICS CIL Index in relation to the calendar year 2020 and any other subsequent calendar year.The figure for a given calendar year is the figure for 1 November of the preceding year.In the event that the index ceases to be published, the Retail Prices Index must be used instead.
When it determines a claim for relief, the collecting authority must write to the claimant setting out its decision, the reasons for it, and the amount of relief granted.
A claim for relief will lapse if development commences before the collecting authority has notified the claimant of its decision.
A party claiming social housing relief must submit a commencement notice to the charging authority for a development that is granted relief.The date of commencement determines when the 7-year clawback period expires, apart from dwellings granted social housing relief under
regulation 49(7A) for which the clawback period expires 7 years after the dwelling is first let.For dwellings granted social housing relief under regulations 49(7B) and 49A(2)(c)(i) the clawback period ends with the day on which the dwelling is first sold (regulation 2(1) as amended by the 2020 (No.2) Regulations).If development begins before a commencement notice is submitted, then a surcharge equal to 20% of the amount that would have been charged if social housing relief had not been granted or £2,500, whichever is the lower amount will become payable ( regulation 83 as amended by the 2019 Regulations).
Paragraph: 070 Reference ID: 25-070-20201116
Revision date: 16 11 2020 See
https://webarchive.nationalarchives.gov.uk/20201110170853/https://www.gov.uk/guidance/community-infrastructure-levy
Can mandatory or discretionary social housing relief be claimed for communal development?
Relief can be claimed for communal development that is associated with a development involving social housing (see
Regulation 49C).To qualify, the communal development must be for the benefit of the occupants of more than one dwelling which qualifies for social housing relief whether or not it also benefits the occupants of the non-social housing.The gross internal area of the communal development that qualifies for relief is calculated using the formula in Regulation 49C.This provides that the communal development is apportioned between the area of development qualifying for social housing relief and other development permitted by the same planning permission.
For example, if 20% of the gross internal area of a housi.
