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 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.

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Community Infrastructure Levy Social Housing Relief – Guidance Note

PDF, 114KB
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Discretionary Social Housing Relief policy

PDF, 165KB

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 Guidance Note.

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 policy

information

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 CIL 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 CIL Commencement Notice will result in a surcharge being incurred.

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Exceptional Circumstances Relief policy

PDF, 178KB

Last reviewed: May 30, 2024 by Adam

Next review due: November 30, 2024

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