Is my development liable?
The following types of planning applications are liable to the community infrastructure levy (CIL):
- all developments containing at least 100 square metres of new build (such as extra floor space)
- development of less than 100 square metres of new build that results in the creation of a new dwelling
- the conversion of a non-residential building into a dwelling.
Guidance notes for liability
- CIL guidance note 1 liability September 2019 (pdf / 119 KB)
- CIL guidance note 2 process September 2019 (pdf / 192 KB)
- CIL guidance note 3 social housing relief September 2019 (pdf / 149 KB)
- CIL guidance note 4 charitable development relief September 2019 (pdf / 127 KB)
- CIL guidance note 5 exceptional circumstances relief September 2019 (pdf / 180 KB)
- CIL guidance note 6 instalment policy September 2019 (pdf / 120 KB)
- CIL guidance note 7 examples of CIL calculations September_2019 (pdf / 155 KB)
- CIL guidance note 8 CIL penalties and surcharges September 2019 (pdf / 142 KB)
- CIL guidance note 9 appeals procedure September 2019 (pdf / 206 KB)
I'm still not sure if I'm liable
If you are uncertain whether your proposal is liable for CIL, you should submit a CIL information form with your application. We can then work out whether CIL is payable or not, you can find the form.
How is development size calculated?
The size of the development is calculated on the basis of its Gross Internal Area (GIA).
I'm liable - what do I need to do?
Please see our guidance notes on the CIL process above for details of what to do next.
The CIL information form is a planning application requirement.
Self-build exemptions
An exemption applies to anybody who is building or commissioning their own home, residential extension or residential annex. Please see our self-build exemption guidance notes (pdf / 190 KB).
Costs and payment
Eligible developments that receive planning permission from 7 April 2015 will be charged in accordance with the rates set out in the CIL charging schedule (pdf / 339 KB). The amount payable is calculated when planning permission is granted.
Examples of CIL rate calculations (pdf / 155 KB)
Relief from CIL
Relief from CIL is available for social housing, self-build housing (including extensions and annexes) and charitable development. Detailed information on the processes for claiming this relief is contained under the community infrastructure levy guidance.
- charitable and social housing relief
- exceptional circumstances relief
- further charitable and social housing relief
- further exemption claims
More information
- social housing relief (pdf / 149 KB)
- charitable development relief (pdf / 127 KB)
- exceptional circumstances relief guidance (pdf / 180 KB)
Instalment policy
Where a development has to pay more than £50,000 of CIL it can make the payment in up to four instalments over an 18-month period, as set out in our instalment policy guidance notes (pdf / 120 KB).
What happens next?
We will issue a liability notice with the planning decision notice. This will say how much CIL is payable.
What we need from you
You must complete the following forms prior to your development commencing:
Assumption of liability notice
Please see our understanding liability guide for further information about the assumption of liability notice form.
The person(s) responsible for paying CIL must send us an assumption of liability notice before commencement. If not, the charge will default to the owner of the land and there may be additional costs.
If you are submitting an application and will be responsible for paying the CIL, you can submit this along with the CIL information form.
If you wish to withdraw of assumption of liability for a development you can do so by submitting a CIL form three (withdrawal of assumption of liability). You must ensure this is submitted prior to commencing on-site.
If you wish to transfer liability to a new owner then this can be done by submitting a CIL Form four (transfer of assumed liability).
Commencement notice
This must be sent to us with the date that development will commence. If we do not receive a commencement notice prior to commencement, a penalty will be added and full payment will be due immediately. For Self-build dwellings and annexes, failure to submit a commencement notice prior to commencement will result in a surcharge of 20% of the chargeable amount (or £2500, whichever is lower) being imposed. For residential extensions over 100sqm, approved from 1 September 2019 onwards, submitting a commencement notice is no longer a requirement.
Claim for relief form
This must be submitted prior to commencement as well as any of the following that apply:
- self-build exemption claim form 7 part 1
- self-build exemption claim form 7 Part 2
- self-build annex claim form 8
- self-build extension claim form 9
What you will receive from us
Upon commencement of your development we will issue a CIL demand notice for the payment.
Permitted development and prior notification development
In rare cases, permitted development (development which does not need planning permission) may be of sufficient scale to be liable to CIL. You must submit a notice of chargeable development to us before the development starts. The CIL charge is calculated and applied as though planning permission had been issued.
The same applies to development granted planning permission under the prior notification process, particularly conversions of offices to residential accommodation.
What happens if I do not pay?
CIL payment is mandatory and non-negotiable. If you do not pay on time:
You will be subject to a penalty without further notification
Any agreement for you to pay by instalments will be withdrawn
There are strong enforcement powers and penalties for failure to pay, including stop notices, surcharges and prison terms. Further information is available in our guidance notes about penalties and surcharges (pdf / 142 KB).
Appeals
You can appeal against our decision regarding your CIL liability. Appeals must be made within 60 days of the liability notice being issued. Appeals can only be made after you have formally asked us to recalculate the CIL amount.
Government advice on the CIL appeals
Guidance notes on the appeals procedure (pdf / 206 KB)