Claiming Relief from Community Infrastructure Levy
The following types of relief can be claimed before commencement of the development:
- social housing relief
- charitable relief
- self-build dwelling relief
- residential extension relief
- residential annexe relief
- exceptional circumstances relief
The forms are available on the Community Infrastructure Levy Process page.
Relief will become null and void if a valid Assumption of Liability Notice (Form 2) and Commencement Notice (Form 6) is not received prior to commencement of work on site – with the exception of S73 applications where the submission of a commencement notice is not required. It is your responsibility to ensure that we receive the necessary paperwork.
Social housing relief
The CIL regulations allow for the claiming of Mandatory and discretionary social housing relief. A Section 106 Agreement must be in place for the development, securing the social housing.
Community Infrastructure Levy Social Housing Relief – Guidance Note
The former Sedgemoor and South Somerset areas do not currently offer discretionary social housing relief.
Charitable relief
The CIL regulations allow for the claiming of mandatory and discretionary charitable relief.
The former Sedgemoor and South Somerset areas do not currently offer discretionary Charitable Relief. You can view the Taunton Deane area discretionary policy on our charitable relief policy document.
Self-build dwelling relief
The CIL regulations allow for the claiming of self-build dwelling relief subject to providing evidence of self-build status and occupation of the self-build property for a minimum of 3 years from completion (the date of the approved building inspectors final completion certificate).
Community Infrastructure Levy exemption for self-build housing – Guidance Note
How to apply for a Self-Build exemption for Community Infrastructure Levy
Residential extension relief
The CIL regulations allow for the claiming of residential extension relief subject to the claimant owning and occupying the main dwelling as their sole or main residence.
Community Infrastructure Levy exemption for residential annexes or extensions – Guidance Note
How to apply for a residential extension exemption for Community Infrastructure Levy
Residential annexe relief
The CIL regulations allow for the claiming of residential annexe relief subject to the claimant owning and occupying the main dwelling as their sole or main residence and the annexe remaining ancillary to the main dwelling.
Community Infrastructure Levy exemption for residential annexes or extensions – Guidance Note
How to apply for a residential annex exemption for Community Infrastructure Levy
Exceptional circumstances policies
Sedgemoor area
The former Sedgemoor area has an Exceptional Circumstances Policy in accordance with Regulation 56(1) of the Community Infrastructure Levy Regulations (2010) as amended.
Any claim can only be granted where an independent viability assessment demonstrates that the CIL amount if levied in full would have an unacceptable impact on the economic viability of the development. To qualify for this relief there needs to be an existing Section 106 agreement in place and the development has not benefited from any other form of CIL relief or exemption.
The Exceptional Circumstances Policy is part of the formal notice.
You can view policy guidance notes below:
Community Infrastructure Levy Exceptional Circumstances Relief (ECR) – Guidance Note
Community Infrastructure Levy Exceptional Circumstances Relief (ECR) Procedure for Claiming
Community Infrastructure Levy Exceptional Circumstances Relief (ECR) Template Report
Taunton Deane area
The former Taunton Deane area has an Exceptional Circumstances Policy in accordance with Regulation 56(1) of the Community Infrastructure Levy Regulations (2010) as amended.
Any claim can only be granted where an independent viability assessment demonstrates that the CIL amount if levied in full would have an unacceptable impact on the economic viability of the development. To qualify for this relief there needs to be an existing Section 106 agreement in place and the development has not benefited from any other form of CIL relief or exemption.
The Exceptional Circumstances Policy is part of the formal notice.
You can view guidance notes for the Exceptional circumstances relief policy.
South Somerset area
At the current time the former South Somerset area does not operate an exceptional circumstances relief policy