Community Infrastructure Levy (CIL)

Submit your planning application in the usual way.

Complete 'Form 1: CIL Additional Information' so we can estimate the levy based on the development's floorspace.

If you're applying for permission under permitted development (or under 'general consent'), CIL is still payable. Use 'Form 5: Notice of Chargeable Development' before work starts. The only exemption is when the new build floorspace is less than 100 square metres and does not include a dwelling. 

When permission is granted, complete 'Form 2: Assumption of Liability Notice' and tell us who will pay the levy. 

If you withdraw or need to transfer CIL liability, use:

• 'Form 3: Withdrawal of Assumption of Liability' 
• 'Form 4: Transfer of Assumed Liability '

We'll issue a liability notice to all parties and the landowner after you receive the assumption of liability notice.

If you make changes after receiving the notice, we will send you a revised one.

You can apply for an exception to the CIL for:

• social housing developments (use 'Form 10: Charitable/and or Social Housing Relief Claim') 
• charitable developments provided by a charity for charitable purposes (use 'Form 10: Charitable/and or Social Housing Relief Form') 
• self-build developments (use 'Form 7: Self Build Exemption Form Part 1')
• self-build residential extensions (use 'Form 9: Residential Extension Exemption Claim Form') 
• self-build residential annexes (use 'Form 8: Residential Annex Exemption Claim Form') 

Claim forms and required evidence must be submitted to us before development starts.

If any relief is granted, you will receive a revised liability notice from us. We'll also issue you with a relief claim decision notice.

If your development ceases to be used for charity or eligible affordable housing within 7 years from the start, we can demand repayment of any relief paid. Any relief for social housing will also end. This will also happen if liability is withdrawn or transferred. 

For annexes there is a clawback period of 3 years following completion if a disqualifying event occurs: 

• the use of the main dwelling for any purpose other than as a single dwelling 
• the letting of the residential annex 
• the sale of the main dwelling or residential annexe separately 

The same clawback period exists for self-build housing when:

• there's a change to the housing that means it cannot meet the definition of self-build housing (for example no longer using the dwelling as a sole or main house)
• there's a failure to submit required documentation within 6 months of completion 
• the dwelling or communal areas are let
• the dwelling is sold
• communal areas are sold

Complete 'Form 6: Commencement Notice' and make sure we receive it at least 1 day before your work starts. If you don't, you could face a fine of either £2,500 or 20% of the chargeable amount (whichever is lower). We define starting work as:

• erecting a building 
• demolishing a building 
• digging a trench 
• laying underground pipes or mains 
• any operation to construct a road or any change in the use of land that is classed as material development

We'll send you a demand notice which lists:

• who is liable
• how much they are liable for
• late interests or surcharges
• the dates on which the payments or instalments are due

If you are a self-builder who has got an exemption on the development, complete 'Form 7: Self Build Exemption Claim Form - Part 2'. Include proof of:

• completion (building control compliance/completion certificate) 
• ownership (title and deeds) 
• occupation of the dwelling (a Council Tax certificate and 2 further proofs of evidence such as a utility bill or bank statement) 

You will also need to provide: 

• an approved HMRC claim for a VAT refund for DIY housebuilders 
• a self-build warranty 
• an approved self-build mortgage 

If you don't submit the form and evidence within 6 months of finishing the development, you will lose the exemption. Then, you must pay the full liable amount.