CIL relief and exemptions

Self-build exemption - residential annexe

The residential annexe exemption will apply to anybody who is building their own home or has commissioned a home from a contractor, house builder or sub-contractor.

To claim CIL self build exemption for a residential annexe, you must own the property and occupy it as your principal residence for a minimum of three years after the work is completed.

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

You must assume liability to pay CIL and submit a commencement notice prior to development starting.

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, then the full chargeable amount for CIL will become immediately payable.

If you fail to submit the correct evidence on completion, then the full chargeable amount for CIL will become immediately payable.

CIL is registered as a land charge and if any disqualifying events occur within three years from the date of completion, 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.