CIL relief and exemptions

Self-build exemption - whole house

Individuals and communities who want to build their own homes can claim an exemption from the Community Infrastructure Levy (CIL).

Full details of what is required upon completion can be found on the formsIf this evidence is not submitted to us within the 6 month time period, the full levy charge becomes payable

State aid

Self-build exemptions cannot be granted if they constitute a notifiable state aid.

Important information

  • Do not begin work until you submit your application for exemption and receive a decision. If you start any work, including digging foundations, your application for exemption will be refused
  • If you fail to submit a commencement notice before starting any work, the full chargeable amount for CIL will become immediately payable
  • If you fail to submit the correct evidence upon completion, the full chargeable amount for CIL will become immediately payable

CIL is registered as a land charge and so if any of these disqualifying events occur within three years, we can revoke exemptions and the levy will then be due immediately.

If you receive exemption, and then sell, or rent out, your home within 3 years of the house being completed, we will charge you the full CIL amount immediately. CIL is registered as a land charge and so if any of these disqualifying events occur within three years, we can revoke exemptions and the levy will then be due immediately.

We can also impose surcharges, in addition to the full CIL charge.

Appeal

You have the right to appeal against a grant of relief. Further information can be found through the appeals guidance.