Exemptions and relief from the CIL
The Community Infrastructure Regulations make a number of provisions for relief or exemption from paying the levy. Depending on the circumstances the following forms of exemption or relief may be available:
- Charitable Relief is for charitable institutions. A charitable institution which owns a material interest in the land 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
- Social Housing Reliefis a mandatory relief that applies to most social rent, affordable rent, intermediate rent properties provided by a local authority or Private Registered Provider, and shared ownership dwellings. Subject to meeting specific conditions, Social Housing Relief can also be applied to discounted rental properties provided by bodies which are neither a local authority nor a private registered provider. Regulation 49 defines when Social Housing Relief applies
- Self Build Exemption for a New Dwelling is for anyone who builds or commissions their own home for their own occupation. Full details are set out in Regulations 54A, 54B, 54C and 54D as inserted by the 2014 Regulations. Part 2 of the form needs to be submitted within six months of the completion of the development
- Residential Extension Exemption is for people extending their own homes by more than 100 sq. m. Further details are set out under Regulations 42A, 42B and 42C (inserted by the 2014 Regulations)
- Self Build Residential Annex Extension is for people erecting residential annexes within their own grounds. Further details are set out under Regulations 42A, 42B and 42C (inserted by the 2014 Regulations)
- Southampton City Council have also given notice and made Exceptional Circumstances Relief available in the City which offers relief from the levy in exceptional circumstances where a specific scheme cannot afford to pay the levy as set out under Regulation 55
- Payment in-kind by way of an infrastructure payment or a land payment is also available in the City. Please contact the CIL Officer for further information about this process
In all circumstances the exemption or relief must be applied for and granted before development commences on site. If the exemption or relief is granted it will be subject to a disqualifying event not occurring.
Further information about the requirements that must be met to be granted exemption or relief can be found within Planning Practice Guidance or by contacting the CIL Officer.
Southampton City Council will use the information provided on these forms to administer the Community Infrastructure Levy. If further information is needed in order to do so, you may be contacted using the details provided.
In performing this service, the Council may be required to share your information with other organisations or departments, but it will only do so when it is necessary in order for the service to be provided.
The Council may also share your personal information for the purposes of the prevention, investigation, detection, or prosecution of criminal offences, but will not share your personal information, or use it for this, or any other purpose, unless provided for by law.
Please note that, in order for the Council to fulfil its statutory obligations, the information provided on these forms and in supporting documents may be published on its website. If you require any further clarification, please contact the CIL Officer.
More detailed information about the Council’s handling of your personal data can be found in its privacy policy.
