Exemptions and Relief from Community Infrastructure Levy

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 – except 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 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 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 Guidance Note.

Self-build dwelling relief

The 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 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 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

If you were granted planning permission before 1 September 2019, or have or intend to apply for a relief from the levy in respect of a Liability Notice issued before 1 September 2019, any relief granted will become null and void if a valid Commencement Notice is not received by Somerset Council prior to commencement of work on site. It is your responsibility to ensure we receive the necessary paperwork.

Failure to submit a valid Commencement Notice will result in a surcharge being incurred.

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 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 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 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 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