Community Infrastructure Levy (CIL)
Form 2: Claiming Exemption or Relief
This form should be used to claim exemption or relief prior to commencement of development. Exemption or relief can only be claimed
prior to commencement.
Please complete using block capitals and black ink.
Section A: Claiming Relief - General Information
Planning Permission / Notice of Chargeable Development Reference:
Site address:
Description of development:
Details of Development
Title: First name:
Last name:
Company registration no:
(where applicable)
Address 1:
Address 2:
Town:
Address 3:
County:
Country:
Postcode:
Company
(optional):
House
number:
House
name:
House
suffix:
Unit:
Position:
Email address (optional):
Extension
number:
National number:
Country code:
Telephone number
Claimant Name and Address
Title: First name:
Last name:
Address 1:
Address 2:
Town:
Address 3:
County:
Country:
Postcode:
Company
(optional):
House
number:
House
name:
House
suffix:
Unit:
Email address (optional):
Extension
number:
National number:
Country code:
Telephone number
Agent Name and Address
If claimant represents a trust of which all the beneficiaries are charities or a unit trust scheme in which all the unit holders are charities,
please state what form this takes (eg a Common Investment Fund)
HMRC tax registration no: (where applicable)
If claimant represents a charity exempt or excepted from
registration, please state grounds:
Charity registration no: (where applicable)
Charity Details
I wish to apply for:
Some areas of relief are at the discretion of the Charging Authority, such as discretionary charitable relief and exceptional circumstances
relief.
Social housing relief
(Go to Section A3)
Exceptional circumstances relief
(Go to Section A2)
Charitable relief
(Go to Section A1)
Section A1: Charitable Relief
I wish to claim: (tick 1 box)
Before selecting this option please check whether your Charging Authority has a policy for granting discretionary charitable relief in its
area.
A mandatory exemption for using this chargeable development wholly or mainly for charitable purposes
Discretionary charity relief for holding the greater part of this CIL chargeable development as an investment
from which the profits will be applied for charitable purposes.
What are your charity's charitable purposes?
How (if at all) does your charity fulfil the criteria in the charging authority's discretionary relief policy? (Maximum 100 words)
What is the intended use of the development and in what proportions?
What is your apportioned CIL liability for this chargeable development? Please use the apportionment assessment at Annex A to calculate
this.
Supporting Information For All Charitable Relief
Please provide a breakdown of all the activities of your organisation, including any goods or services it trades in and what these are:
Please complete the relevant declaration below and provide the supporting information:
Declaration - Mandatory Relief
I wish to be granted mandatory relief for my portion of the CIL liability.
I declare that all the below points apply:
- As indicated in Section B above, I am a person or trust established for charitable purposes only (a “charity”) or I am a trust of
which all the beneficiaries are charities or a unit trust scheme in which all the unit holders are charities; and
- I am an owner of a freehold interest in the relevant land or a leasehold interest in the relevant land of 7 years or more from the
date planning permission first permits the chargeable development; and
- I do not own this interest jointly with a party which is not a charitable institution; and
- the whole or main part of the chargeable development will be used for charitable purposes (whether of myself, or of myself and
other charities); and
- a qualifying charity will occupy or control the portion of the chargeable development used for charitable purposes; and
- I have completed an apportionment assessment to determine the extent of my CIL liability and will submit a revised
apportionment assessment where I make a material disposition of any of the relevant land prior to commencement of
development; and
I understand:
- That where mandatory CIL charitable relief cannot apply due to it constituting a State aid, and the charging authority operates
such a policy, my claim may be considered for discretionary relief under regulation 45 of the Community Infrastructure Levy
Regulations (2010) as amended;
- The meaning of a “disqualifying event” for CIL charitable relief and that where a disqualifying event occurs before or after
commencement of development I must inform the collecting authority within 14 days.
- that my claim for relief will lapse where development commences on this chargeable development prior to the collecting
authority informing me of its decision
- that my claim for relief will lapse where a commencement notice is not submitted prior to commencement of development of
the chargeable development to which this relief applies
Date (DD/MM/YYYY):
Signed - Claimant:
Date (DD/MM/YYYY):
Or signed - Agent:
It is an offence for a person to knowingly or recklessly supply information which is false or misleading in a material respect to a charging or
collecting authority in response to a requirement under the Community Infrastructure Regulations (2010) as amended (regulation 110, SI
2010/ 948). A person guilty of an offence under this regulation may face unlimited fines, two years imprisonment, or both.
Declaration - Discretionary Relief
I wish to be considered for discretionary relief for my portion of the CIL liability.
I declare that all the below points apply:
- As indicated in Section B above, I am a person or trust established for charitable purposes only (a “charity”) or I am a trust of
which all the beneficiaries are charities or a unit trust scheme in which all the unit holders are charities; and
- I am an owner of a freehold interest in the relevant land or a leasehold interest in the relevant land of 7 years or more from the
date of planning permission first permits the chargeable development; and
- I do not own this interest jointly with a party which is not a charitable institution; and
- the whole or the greater part of the chargeable development will be held by myself or by myself and other qualifying charities as
an investment from which the profits will be applied for charitable purposes (whether of myself, or of myself and other charities);
and
- the portion of the chargeable development held in the manner described above will not be used for ineligible trading activities;
and
- I am satisfied that I meet the criteria advertised by the charging authority for giving discretionary relief; and
- I have completed an apportionment assessment to determine the extent of my CIL liability and will submit a revised
apportionment assessment where I make a material disposition of any of the relevant land prior to commencement of
development; and
I understand:
- The meaning of a “disqualifying event” for CIL charitable relief and that where a disqualifying event occurs before or after
commencement of development I must inform the collecting authority within 14 days.
- that my claim for relief will lapse where development commences on this chargeable development prior to the collecting
authority informing me of its decision
- that my claim for relief will lapse where a commencement notice is not submitted prior to commencement of development of
the chargeable development to which this relief applies
It is an offence for a person to knowingly or recklessly supply information which is false or misleading in a material respect to a charging or
collecting authority in response to a requirement under the Community Infrastructure Regulations (2010) as amended (regulation 110, SI
2010/ 948). A person guilty of an offence under this regulation may face unlimited fines, two years imprisonment, or both.
Date (DD/MM/YYYY):
Signed - Claimant:
Date (DD/MM/YYYY):
Or signed - Agent:
Section A2: Exceptional circumstances relief
Please state charging authority for chargeable development:
Before completing this form, please check your Charging Authority has decided to accept claims for exceptional circumstances relief in its
area
Charging Authority Details
Please provide a summary of why you wish to be considered for exceptional circumstances relief (maximum 500 words):
Supporting Information for Exceptional Circumstances Relief
Please provide a breakdown of all the activities of your organisation, including any goods or services it trades in and what these are:
Application Requirements - Checklist
Please read the following checklist to make sure you have sent all the information in support of your claim. Failure to submit all information
will result in your application not being accepted:
An assessment carried out by an independent person of the cost of complying with the s106 planning obligation
An assessment carried out by an independent person of the economic viability of the chargeable development;
An explanation of why, in the opinion of the claimant, payment of the chargeable amount would have an unacceptable impact
on the economic viability of that development. This additional explanation should not be included where the summary provides
all the necessary information; and
Where there is more than one material interest in the relevant land, an apportionment assessment.
Declaration
I wish to be considered for discretionary exceptional circumstances relief for my portion of the CIL liability.
I declare that all the below points apply:
- I am an owner of a freehold interest in the relevant land or a leasehold interest in the relevant land of 7 years or more from the
date of planning permission first permits the chargeable development; and
- A planning obligation under section 106 of the TCPA 1990 has been entered into in respect of the planning permission referred
to at Section A: General Information; and
- The charging authority has approved my choice of independent person to conduct the assessments required to accompany this
claim; and
- Copies of this completed form and the accompanying documentation will be sent to any other owners of the relevant land; and
I understand:
- The meaning of a “disqualifying event” for CIL exceptional circumstances relief and that where a disqualifying event occurs
before or after commencement of development I must inform the collecting authority within 14 days.
- That my claim for relief will lapse where development commences on this chargeable development prior to the charging
authority informing me of its decision.
- That it is an offence under sections 2 and 3 of the Fraud Act 2006, to commit fraud by false representation, or to fail to disclose
information when under a legal duty to do so, and that should this be found to be the case for this declaration or the supporting
information, I could face criminal proceedings.
Date (DD/MM/YYYY):
Signed - Claimant:
Date (DD/MM/YYYY):
Or signed - Agent:
It is an offence for a person to knowingly or recklessly supply information which is false or misleading in a material respect to a charging or
collecting authority in response to a requirement under the Community Infrastructure Levy Regulations (2010) as amended (regulation 110,
SI 2010/ 948). A person guilty of an offence under this regulation may face unlimited fines, two years imprisonment, or both.
Section A3: Social housing relief
Please indicate the type of social housing you intend to build and where on the site this will be located. A site map
indicating the intended location of the social housing in the chargeable development MUST be attached.
Supporting Information for Social Housing Relief
Please state the amount of relief you will be claiming for this chargeable development.
Please complete the assessment at Annex B to calculate this.
Does your organisation operate separate management accounts for public service and commercial activities? Please supply evidence.Does your organisation operate separate management accounts for public service and commercial activities? Please supply evidence.
Please state the amount of relief you will be claiming for this chargeable development.
Please complete the assessment at Annex B to calculate this.
Please indicate the type of social housing you intend to build and where on the site this will be located. A site map
indicating the intended location of the social housing in the chargeable development MUST be attached.
I wish to claim social housing relief on the chargeable development.
I declare that all the below points apply:
- I am an owner of a freehold interest in the relevant land or a leasehold interest in the relevant land of 7 years or more from the
date of planning permission first permits the chargeable development; and
- I have assumed liability to pay the CIL charge on this chargeable development; and
- This chargeable development will consist of qualifying dwellings as described in the CIL regulations relating to social housing
relief; and
- The degree to which this chargeable development consists of qualifying dwellings is as specified in the relief assessment and I
will submit a revised relief assessment with supporting evidence where this changes prior to commencement of development; and
I understand:
- The meaning of a “disqualifying event” for CIL social housing relief and that where a disqualifying event occurs, I must inform the
collecting authority within 14 days and will be liable to pay some or all of the relief I have claimed.
- That where there is a disposal of any of the land on which these qualifying dwellings will be situated to another person, I must
inform the collecting authority as soon as practicable after this occurs.
- That my claim for relief will lapse where:
- development commences on this chargeable development prior to the collecting authority informing me of its decision;
- a commencement notice is not submitted prior to commencement of development of the chargeable development to which
this relief applies;
- my assumption of liability is withdrawn or otherwise ceases to have effect, or is transferred to another person.
Declaration
Signed - Claimant:
Date (DD/MM/YYYY):
Or signed - Agent:
Date (DD/MM/YYYY):
It is an offence for a person to knowingly or recklessly supply information which is false or misleading in a material respect to a collecting
authority in response to a requirement under the Community Infrastructure Levy Regulations (2010) as amended (regulation 110, SI 2010/
948). A person guilty of an offence under this regulation may face unlimited fines, two years imprisonment, or both.
ANNEX A: APPORTIONMENT ASSESSMENT
Please complete the table below, including the assessment of the percentage of the value of the interest in the relevant land owned
by the claimant:
Name of Owner
Type of Interest
Value of Interest (%)
TOTAL VALUE OF ALL MATERIAL INTERESTS
(MUST EQUAL 100%):
This information will be used to calculate the amount of CIL relief that may be granted on this development. The collecting authority may
choose to carry out its own assessment for these purposes.
ANNEX B: RELIEF ASSESSMENT (SOCIAL HOUSING)
Please complete the table below.
Gross internal area of chargeable development:
Gross internal floorspace on relevant land in continuouslawful use for 6 of last 12 months that is:
To be demolished (sq m):
Subject to change of use as part of the development (sq m)
Gross internal area (GIA) of the part of the chargeable development which will constitute qualifying dwellings (QDs) – please provide a
breakdown by each levy rate being charged (if differential rates apply) in the table below. Please continue on a separate sheet if required.
Rate 1 Rate 2 Rate 3 Rate 3 Rate 4
A. Applicable rate of CIL for
QD (£)
B. GIA of all QDs charged at
that rate (sq m)
C. CIL relief at specified rate
(£ x sq m) (A x B = C)
Please attach a site plan indicating the position of qualifying dwellings.
Please note that the collecting authority may choose to accept the above assessment or carry out its own assessment to determine the
relief to be granted.
Total CIL social housing relief applicable (please use the tool on the
Planning Portal to calculate this):