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Insights // 06 September 2021

Community Infrastructure Levy (CIL) - Exemption for Residential Extensions

Partner Karen Jones, in our Planning & Environmental Law team, explains the exemption from Community Infrastructure Levy ("CIL") for residential extensions. 

There are various exemptions from Community Infrastructure Levy available, one of which is the exemption for residential extensions.

Pursuant to Regulation 42A of the Community Infrastructure Regulations 2010 (as amended) a person can benefit from residential extension exemption where:

  • That person owns a material interest in a dwelling;
  • They occupy the dwelling as their sole or main residence; and
  • The development is a residential extension

Regulation 42A(3) clarifies that a residential extension is an enlargement to the main dwelling and does not comprise a new dwelling.

An application should be made using Form 9 for residential extension exemption and must be made prior to Commencement of Development (Regulation 42A(2)). Under Regulation 42A(3) a claim for the exemption will lapse if development commences prior to notification of grant of the exemption by the Council.

Unlike the exemption for residential annexes there is no clawback back or disqualifying event which would result in the exemption for residential extensions being withdrawn.

Where a Liability Notice has been served after 1 September 2019 and a person has been granted the residential annexe exemption but fails to submit a Commencement Notice they will now be liable for a surcharge of 20% of what would have been the CIL chargeable amount or £2,500.00, whichever is lower. In comparison, it has been made clear by Regulation 67(1A)(aa) and by an update to the Planning Practice Guidance that once the residential extension exemption has been granted a Commencement Notice does not need to be submitted.

The CIL Regulations have been amended several times and can be difficult to understand and follow. The different treatment of residential annexe and residential extension exemptions in respect of Commencement Notices is one which for many might be confusing. If you consider that you might benefit from an exemption you should ensure that you seek advice as soon as possible and before commencement of development.

For further information or legal advice, please contact law@blandy.co.uk or call 0118 951 6800. 

This article is intended for the use of clients and other interested parties. The information contained in it is believed to be correct at the date of publication, but it is necessarily of a brief and general nature and should not be relied upon as a substitute for specific professional advice.

Karen Jones

Karen Jones

Partner, Planning & Environmental Law

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