Relief and exemptions
The CIL Regulations make a number of provisions for charging authorities to give relief or grant exemptions from the levy. It is recommended that you fully consider the Government guidance before applying.
Depending on the circumstances, the following forms of relief or exemption may be available:
- Form 7: Self Build Exemption Claim Form - Part 1 (PDF) is for anyone who builds or commissions their own home for their own occupation. Part 2 of the form (PDF) needs to be submitted within six months of the completion of the development. You can find further details on the requirements and process.
- Form 8: Residential Annex Exemption Claim Form (PDF) is for people building a residential annex within their own grounds. You can find further details on the requirements and process.
- Form 9: Residential Extension Exemption Claim Form (PDF) is for people extending their own homes by 100 square metres or more. There is no requirement to submit a Form 6: Commencement Notice (PDF) in relation to residential extension exemptions once granted. You can find further details on the requirements and process.
- Form 10: Charitable and/or Social Housing Relief Claim Form (PDF) is for charitable institutions which own a material interest in the land and the development will be used 'wholly, or mainly, for charitable purposes’ (other criteria apply). You can find further details on the requirements and process.
- Form 10: Charitable and/or Social Housing Relief Claim Form (PDF) is also for mandatory social housing relief which applies to most social rent/affordable rent/intermediate rent properties provided by a local authority or private registered provider and shared ownership dwellings. You can find further details on the requirements and process.
We don't offer exceptional circumstances relief.
In all circumstances, the relief or exemption must be applied for and granted before development commences on site. If the exemption or relief is granted it will be subject to a disqualifying event not occurring within any requisite clawback period.
Failure to submit a Commencement Notice (PDF) before commencement of development will result in a surcharge being imposed.
It is the applicant’s responsibility to ensure the commencement notice has been received by the collecting authority before they start the development.
If you have any questions please contact CIL@portsmouthcc.gov.uk