Exemptions

The Community Infrastructure Levy Regulations 2010 (as amended) make a number of provisions for councils to give relief and exemptions from the levy. Some types of relief and exemptions are compulsory and set out in the CIL regulations. Others are offered at our discretion.

The regulations provide possible relief and exemptions from CIL in the following circumstances:

• self-build - you can apply using form 7 part 1 and form 7 part 2
• residential annexes - you can apply using form 8
• residential extensions over 100 square metres - you can apply using form 9
• social housing (including first homes) and charitable housing provided by a charity for charitable purposes - you can apply using form 10

These types of development are CIL liable but may be eligible for relief or exemption. This must be applied for and granted in writing by us before commencement of the development. Failure to gain approval for relief or an exemption before commencement will result in no relief or exemption and the full CIL payment becoming payable.

When a relief or an exemption has been granted, it will be recorded on the local land charges register. It will stay on the register in case a disqualifying event takes place. Once the disqualifying event time period has elapsed, it will be removed.

You can find more information on the government website. Forms can be downloaded from the Planning Portal.

Discretionary relief

Whilst the regulations provide that most types of relief are compulsory, others are offered at the charging authority’s discretion. We have chosen to offer discretionary relief for Discount Market Sales (DMS) affordable housing from 30 September 2025. We do not offer discretionary relief for charitable development where the greater part of the chargeable development will be held as an investment, from which the profits are applied for charitable purposes.

The CIL Relief Statement and Policy for DMS Affordable Housing sets out our statement and policy regarding the availability of discretionary social housing CIL relief for this type of affordable housing. It sets out the:

• justification
• date the statement/policy is effective from
• eligibility
• information relating to the process to be followed

You can apply for discretionary relief using form 10.

Exceptional circumstances

The regulations provide that charging authorities may offer relief from the levy in exceptional circumstances where a specific scheme cannot afford to pay the levy. In July 2015, we undertook a study to consider the viability and deliverability of the Local Plan as a whole and assessed the viability of development allocations to inform the setting of CIL charging rates.

The evidence concluded that the overall quantum of development planned in the borough could sustain a CIL charge without affecting the overall viability of development. In light of the viability evidence and given the very rare circumstances in which relevant criteria would be satisfied, we chose not to introduce an exceptional circumstances relief policy at that time.

On 20 February 2026, following a decision by Cabinet, we implemented a CIL Exceptional Circumstances Relief (ECR) Policy. This is specifically related to Local Plan Review policies:

• LPRSP4(A) - Heathlands
• LPRSP4(B) - Lidsing
• LPRSP5(B) - Invicta Park Barracks

The claim must be submitted in writing on the claim form, and it must be received before the start of the development.