Charitable Relief

Some types of charitable development are entitled to relief from CIL. This is not automatic and must be applied for. To apply for charitable relief, a charity must be the owner of the land and use the land for charitable purposes.

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 of the CIL Regulations 2011, which are:

To apply for charitable relief from CIL:

How to Claim

Charitable institutions wishing to claim relief should use this form CIL Form 2: Claiming Exemption of Relief. 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 Council has notified the claimant(s) of its decision.

If there is more than one material interest in the land, each claimant must submit details of the portions they own so that CIL can be split accordingly. 'Apportionment' must be carried out in accordance with Regulation 34, as amended by the 2011 Regulations.

The Council will then assess the claim for relief and notify the claimant(s) in writing of the decision, its reasons for the decision and the amount of any relief granted.

Disqualifying events

In some cases, a disqualifying event may occur whereby the conditions for granting relief no longer apply and so any relief that was granted on the chargeable development can be "clawed back". There is a seven year clawback period on charitable relief, effective from the date the development is commenced. These events include:

Where a disqualifying event occurs, the claimant must notify us within 14 days of the event. Failure to do so will result in a surcharge, in addition to the full CIL amount.

If a disqualifying event occurs before commencement, the relief is cancelled and the full charge is due. However, a new claim from the charitable institution can be made.

If a disqualifying event occurs after commencement, the CIL amount is due.

Whether before or after commencement, where a disqualifying event occurs, a revised Liability Notice must be issued showing what is payable, and a Demand Notice must be served to collect the CIL amount due.

Appeal

You have the right to appeal against a grant of relief. Appeals should be made to the Valuation Office Agency. Further information can be found through the Appeals (101 kb pdf) guidance.