Community Infrastructure Levy process
The Community Infrastructure Levy (CIL) is a charge placed on development, such as new homes and extensions to homes, according to their floor area. This step-by-step guide to the process tells you which forms to submit and when you should submit them.
It is important that you follow this process, as otherwise we may apply a surcharge. All exemptions must be applied for prior to commencement. Evidence of continuous lawful use must be submitted within 28 days of your Liability Notice.
All the forms on this page are downloadable PDF documents from the Planning Portal website.
On this page:
Step 1: Planning application
The CIL process begins when you submit a planning application.
You need to submit Form 1: Additional information with your planning application.
CIL form 1: Additional information
The form asks for details of new floorspace to be created by the development. It also asks for details of any floorspace to be demolished, which can be offset against the new floorspace calculation. It is in your interest to provide this information, especially where there are existing buildings in use on your site, in order to ensure that the CIL calculations can be completed correctly.
Step 2: Liability
It is important that you inform us about who will be responsible for paying the CIL if permission is granted. Form 2: Assumption of liability needs to be submitted before validation of your planning application.
CIL form 2: Assumption of liability
During the process, you may wish to withdraw or transfer liability of the charge, for example if you sell the site. If so, you need to complete and submit either Form 3: Withdrawal of assumption of liability or Form 4: Transfer of assumed liability.
CIL form 3: Withdrawal of assumption of liability
CIL form 4: Transfer of assumed liability
Once planning permission has been granted, we will issue a liability notice to all relevant parties (as well as the landowner, if the two are different).
A revised liability notice can be issued at any point, and this will supersede the previous one.
Step 3: Exemptions
The CIL regulations provide for exemption from CIL in the following circumstances:
- Social housing developments.
- Charitable developments provided by a charity for charitable purposes.
- Self-build developments.
- Self-build residential extensions.
- Self-build residential annexes.
Depending on the type of exemption you need, you will need to submit the relevant form from the list below.
CIL Form 7: Self-build exemption claim form part 1
CIL Form 8: Self-build residential annex exemption claim form
CIL Form 9: Self-build residential extension exemption claim form
CIL Form 10: Charitable/social housing relief claim form
CIL Form 13: Further Exemption Claim
Anyone applying for a CIL relief/exemption must first assume liability for CIL by submitting a CIL Form 2: Assumption of Liability. Next the completed relief/exemption form must be submitted before development commences in order to obtain relief. We cannot process requests for relief retrospectively after commencement.
If any relief is granted, where relevant we will issue a revised liability notice, to reflect any changes as a result of the relief. This will supersede any previous notice we have sent.
Where a section 73 planning application is submitted to vary a permission which has been granted a CIL exemption you must apply to transfer the exemption by submitting CIL Form 13: Further exemption claim.
Does my development qualify for an exemption or relief from CIL?
Step 4: Commencement and payment
The CIL regulations require the submission of a commencement notice by the liable party before starting the development.
CIL Form 6: Commencement notice
It is vital that a commencement notice is submitted before development starts. The CIL regulations state that where a commencement notice has not been received before commencement, those liable will no longer be able to benefit from the instalment policy and surcharges may automatically be applied.
Once we have received a Commencement Notice, we will issue a demand notice. This notice will detail:
- who is liable to pay
- how much must be paid
- any reliefs or surcharges payable
- the dates on which the payments are due.
No commencement notice is required for developments where extension relief has been granted, or where the liable amount is £0 before any relief is applied.
Step 5: Completion
If you have applied for a self-build exemption, the liable person must submit Form 7: Self-build exemption claim form part 2 within six months of completion of self-build housing.
CIL Form 7: Self-build exemption claim form part 2
You will need to provide the following:
- Proof of completion (building control compliance or completion certificate).
- Proof of ownership (title and deeds).
- Proof of occupation of the dwelling (Council Tax certificate), and two further proofs of evidence (utility bill, electoral roll, bank statement).
You must also include one of the following:
- An approved claim for a VAT refund for DIY housebuilders.
- A self-build warranty.
- An approved self-build mortgage.
Failure to submit the appropriate form and evidence within six months of completion of the development will result in the withdrawal of the exemption and payment in full of the liable amount.
Step 6: Disqualifying events
If something occurs that disqualifies you from your exemption, you need to notify us within 14 days of the day the disqualifying event occurred. If we are not notified, surcharges will apply.
Disqualifying events include letting out a residential annex that had received annex relief within the clawback period of three years, or selling a property which had received self-build relief within three years of completion.
For all disqualifying events, refer to these CIL regulations on the UK Legislation website: