Exemption or relief

You may be able to get relief for your development or a portion of your development from CIL. We don't automatically apply relief from CIL. You will need to apply and give us evidence to support your application.

To apply for relief, you must:

  • apply using the correct exemption form along with a Form 2
  • apply and receive a decision from us before you start any work

There are certain exemptions and reliefs available from the levy, please look through the types of relief to see if one applies to your development then apply using the correct form:

Self build home exemption

Exemption for self-build homes apply to anybody who is building, or commissioning, their own home. Anyone claiming the exemption must own the property and occupy it as their sole or principal residence for a minimum of 3 years after the work is commenced.

To make a claim you must:

  • assume liability to pay CIL
  • certify that the scheme will meet the criteria as self-build development – using CIL Form 7 Part 1
  • submit a commencement notice before development commences
  • within 6 months of completion, submit Form 7 Part 2 which provides evidence to confirm that the project is self-build.

The process for claiming self-build exemption is detailed below:

Self build annexes exemption

People who erect residential annexes within the grounds of their own homes are exempt from the levy, provided that they meet the criteria laid down in Regulation 42A of CIL Regulations 2010 (amended 2014) and follow the procedures in 42B. CIL Form 8: Self Build Annex must be submitted prior to commencement with a Form 2. Please view the declaration section of form 8 for the exemption criteria.

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from the date of the compliance certificate relating to the residential annex, will result in the exemption being withdrawn.

Self build extension exemption

Residential extensions under 100 square metres (GIA), which are not part of a development which creates a new dwelling, are already exempt from the levy under the minor development exemption.

If an extension of your home is over 100sq.m in internal floor area it will be liable to CIL. By completing the Form 9 and Form 2 prior to commencement exemption can be granted as long as the following criteria is met:

  • the development is a residential extension
  • you occupy the dwelling as your sole or main dwelling
  • the development does not comprise a new dwelling
  • the amount of de minimis State Aid received in the last 3 years prior to the submission of this application for relief is less than 200,000 Euro. Further information about What is State Aid? can be found on the GOV.UK website.

You do not need to serve a Commencement Notice in order to retain the exemption as set out at in Regulation 67(1A)(AA).

Mandatory charitable relief

Certain types of charitable developments are entitled to mandatory relief from CIL where the chargeable development will be used wholly or mainly for charitable purposes. This must meet the tests in the CIL Regulation 43. The specific requirements for a mandatory charitable exemption are set out in paragraph 114 of the CIL Planning Practice Guidance.

Claimants must provide evidence that the development qualifies for mandatory charitable relief as set out on CIL Form 2 which must be submitted prior to commencement of development.

Mandatory social housing relief

The definition of social housing is set out in CIL Regulation 49 and covers most types of affordable housing provided in East Hampshire including social rent, affordable rent and shared ownership tenures. Relief is subject to the provisions in CIL Regulation 49 (2010, amended 2014 and 2015).

Claimants must provide evidence that the development qualifies for social housing relief as set out on CIL Form 2 which must be submitted prior to commencement of development.

Discretionary CIL relief

This council has not adopted a policy for exceptional circumstances relief, discretionary charitable relief and discretionary social housing relief. Claims submitted for those types of relief will not be considered.