When CIL is payable

Community Infrastructure Levy (CIL) may be payable on developments that:

• create net additional floorspace where the gross internal area (GIA) of new build exceeds 100 square metres
• involves creating a dwelling

Existing floorspace may be netted-off as part of the CIL calculation, provided that the existing floorspace has been in continuous lawful use for at least 6 months during the 3-year period before planning permission.

The following types of development will usually not be liable, be exempt or qualify for relief from paying CIL (subject to meeting the detailed exemption/relief criteria):

• development of less than 100 square metres, unless the development creates a new dwelling
• uses which have a nil rate in the charging schedules, such as health and education uses
• social/affordable housing
• charitable development
• structures or buildings that people, for example:
  • do not normally go to
  • only enter to inspect or maintain fixed plant or machinery
• structures which are not buildings, for example:
  • pylons
  • wind turbines
• mezzanine floors which are added to an existing building, unless they form part of a wider planning permission
• self-build homes
• residential annexes or extensions
• development that results in a CIL liability of less than £50

See the CIL procedure and forms page for an overview of the application process and the forms you need (including exemption/relief forms).