Examples of CIL chargeable and non-chargeable developments
Development types
| Current site | Completed development | CIL liable | Chargeable area |
|---|---|---|---|
|
Cleared building site |
92 sq m new residential development |
Yes |
92 sq m |
|
Single dwelling – in use |
Single dwelling with a 25sq m extension |
No |
Not liable as under 100 sq m new build and does not create a new dwelling |
|
Cleared building site |
2,000 sq m residential, including 40% affordable housing (800 sq m) |
Yes |
2000 sq m NB the affordable housing relief (800 sq m) must be applied for and meet certain criteria to be granted) |
|
Single dwelling – in use but to be demolished |
125 sq m new development 90 sq m original dwelling demolished |
Yes |
35 sq m NB not exempt as development comprises of one or more dwellings but charge reduced due to original building to be demolished being in use |
|
Single dwelling – not in use and to be demolished |
125 sq m new development 90 sq m original dwelling demolished |
Yes |
125 sq m NB not exempt as development comprises of one or more dwellings and no reduction in charge as original dwelling not in use |
|
Single dwelling – not in use but to be retained |
35 sq m new development 90 sq m original retained
|
No |
Not liable as under 100 sq m new build and does not create a new dwelling (but extends an existing on) NB Original building not included in calculation as not change of use or to be demolished so does not need permission |
|
Shop unit – not in use |
98 sq m conversion/change of use of unit to residential |
Yes |
98 sq m NB no exemption even though under 100 sq m as creating a new dwelling. As the unit has not been in use, the floorspace is chargeable |
|
Shop unit – in use |
98 sq m conversion/change of use of unit to residential |
Yes |
0 sq m of new floorspace so nil charge NB No exemption even though under 100 sq m as creating a new dwelling. However as the unit has been in use, the floorspace is deductible and so there is no charge in this scenario |
|
Single dwelling – not in use |
98 sq m conversion/change of use of unit to retail unit |
No |
Not liable as change of use to non residential and under 100 s m new floorspace so minor exemption applies. The fact it has not been in use is not relevant in this scenario. |
|
4,000 sq m offices – in use |
4,000 sq m conversion of offices to flats |
Yes |
0 sq m of additional space so no charge. NB No exemption even though under 100 sq m of new floorspace as creating new dwellings. However, as the unit has been in use, the floorspace is deductible and so there is no charge in this scenario. |
Exemptions
The following types of development are exempt from CIL:
- where there is no increase in floorspace as a result of the development
- any development where the gross internal area of the new build is less than 100 square metres. This might, for example, include a small extension to a house. Please note, this exemption does not apply to the creation of one of more dwellings
- development resulting from a change of use, where the building has been in continuous use for at least six months in the three years prior to the development being permitted, and no new floorspace is created
- any development where the total chargeable amount is less than £50 (this is deemed as zero rated)
- reserved matters planning permissions where outline planning permission was granted prior to 15 February 2017
- subdividing a house into two or more homes where there is no additional floorspace
- conversion of a building which does not result in new dwellings
- mobile homes unless the proposal is considered to be a building
- mezzanine floors which are under 200m2 inserted into an existing building unless it forms part of a wider development