CIL relief and exemptions

Social housing relief - disqualifying events

When 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.

Before commencement

If a disqualifying event occurs before commencement, the relief is cancelled and the full charge is due.

After commencement

Where a disqualifying event occurs after commencement, 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. Notification must include the area of the floorspace and a map showing its location in the chargeable development.

CIL is registered as a land charge and if a disqualifying event occurs, within seven years of commencement, for example, where there is a change of use from social housing to market housing, relief will be revoked and the levy becomes chargeable. Any relief granted on the chargeable development can be ‘clawed back’.

Who pays?

It is the responsibility of the person(s) who received the relief to pay the CIL amount; the current occupants of a dwelling should therefore never pay the ‘clawback’.

To clarify, the liability falls on the person who owned the land immediately prior to the dwelling being made available for occupation.

Penalties and surcharges

Failure to notify us will result in a social housing surcharge, in addition to the full CIL amount.