Community Infrastructure Levy

Depending on the circumstances, the following forms of relief may be available:

• minor development exemption¹
• mandatory charitable relief²
• discretionary charitable relief³
• mandatory social housing relief⁴
• discretionary social housing relief⁵
• exceptional circumstances relief⁶
• self build exemption (for a whole house)⁷
• self build exemption (for a residential annexe or extension)⁸

If you think you might qualify for relief, you should speak to the local planning authority as soon as possible. You should also seek their agreement to your formal claim before starting work on site, as in most cases, relief cannot be granted after development has commenced.

Claims for charitable relief, social housing relief or exceptional circumstances relief should be submitted on Form 2: Claiming Exemption or Relief⁹.

Claims for a self build exemption (relating to a whole house) should be submitted on Form 7: Self Build Exemption Claim Form Part 1¹⁰ and followed by further supporting information, when the development is finished, on Form 7: Self Build Exemption Claim Form Part 2¹¹.

Claims for a self build exemption relating to a residential annex should be submitted on Form 8: Self Build Residential Annex Exemption Claim Form¹².

Claims for a self build exemption relating to a residential extension should be submitted on Form 9: Self Build Residential Extension Exemption Claim Form¹³. 

The local planning authority must determine whether or not the exemption or relief would be compliant with European rules about state aid. Further information about state aid and the levy can be found here¹⁴.

1. https://www.gov.uk/guidance/community-infrastructure-levy#para048
2. https://www.gov.uk/guidance/community-infrastructure-levy#para057
3. https://www.gov.uk/guidance/community-infrastructure-levy#para058
4. https://www.gov.uk/guidance/community-infrastructure-levy#para065
5. https://www.gov.uk/guidance/community-infrastructure-levy#para069
6. https://www.gov.uk/guidance/community-infrastructure-levy#para076
7. https://www.gov.uk/guidance/community-infrastructure-levy#para082
8. https://www.gov.uk/guidance/community-infrastructure-levy#para049
9. https://ecab.planningportal.co.uk/uploads/1app/forms/form_2_claiming_exemption_and_or_relief_v2018.pdf
10. https://ecab.planningportal.co.uk/uploads/1app/forms/form_7_self_build_part_1_exemption_claim_v2018.pdf
11. https://ecab.planningportal.co.uk/uploads/1app/forms/form_7_self_build_part_2_exemption_claim_v2018.pdf
12. https://ecab.planningportal.co.uk/uploads/1app/forms/form_8_self_build_residential_annex_claim_v2018.pdf
13. https://ecab.planningportal.co.uk/uploads/1app/forms/form_9_self_build_extension_exemption_claim_v2018.pdf
14. http://planningguidance.communities.gov.uk/blog/guidance/community-infrastructure-levy/relief/state-aid/