Calculating CIL and Exemptions

The Community Infrastructure Levy (CIL) is calculated per square metre of internal floor space.

Basically, the calculation involves multiplying the CIL charging rate by the net chargeable floor area.

Existing floor area that has been in continuous lawful use for a period of 6 months within the 3 year period preceding development being permitted can be used as deductible floor area in the calculation of the CIL liability. The onus is on the applicant to demonstrate continuous lawful use. Information that could be submitted to demonstrate this can include the combination of the following:

  • Copies of leases
  • Electricity/gas bills for the six month period
  • Business rate/council tax bills and payments. Note: The Local Planning Authority does not have access to this information as it is data protected
  • Where an informal arrangement exists, redacted bank statements should be submitted to show rent has been paid
  • Confirmation from a letting agent/solicitor advising of the period of occupancy
  • An affidavit

The council will require further evidence of continuous use if it is not evident from the information supplied and will not consider the existing floor area as deductible floor area unless the applicant demonstrates this.

How is Gross Internal Area calculated?

Gross Internal Area (GIA) measured to the internal face of the perimeter walls of each floor of the building, including circulation and service space such as corridors, storage, toilets, lifts etc and the existing floor space of a building. Generally, any structure with 3 or more walls and a roof is considered to be ‘internal’ floor space and therefore chargeable, e.g. a car port.
Buildings ‘into which people do not normally go’ are exempt from CIL. These include buildings into which people go intermittently for the purpose of inspecting or maintaining fixed plant machinery.
The change of use of a floor space where a self-contained residential unit will be formed is also chargeable if the existing continuous use cannot be demonstrated.

Exemptions and Relief

Some types of development may be eligible for self-build exemption or Relief from CIL. Any Exemption or Relief must be applied for, and granted prior to the commencement of the development. In addition, a commencement notice must also be received prior to commencement of development (including demolition), otherwise the full CIL amount will be payable and surcharges will be applied.

The following types of Exemption and Relief can be claimed subject to certain criteria:

  • Social Housing Relief
  • Charitable Relief
  • Exceptional Circumstances Relief
  • Self-Build New Dwelling Exemption
  • Self-Build Residential Extension Exemption
  • Self-Build Annexe (within the curtilage of a dwelling) Exemption

Application forms for exemption are available on the planning portal