Community Infrastructure Levy - Draft Charging Schedule (Nov 2014)
Ended on the 15 December 2014
Section 2: Scope of CIL Charges
2.1 For the purposes of Part 11 of the Planning Act 2008, Southend Borough Council is a Charging Authority for the Community Infrastructure Levy (CIL) in respect of development within its administrative area.
What developments are liable for CIL?
2.2 The levy may be payable on development which creates net additional floor space, where the gross internal area of new build exceeds 100 square metres (hence, CIL will not be payable on most householder extensions). This limit does not apply to new houses or flats, and a charge can be levied on a single house or flat of any size, unless it is built by a ‘self builder’. The following do not pay the levy:
- development of less than 100 square metres (see Regulation 42 on Minor Development Exemptions) - unless this is a whole house, in which case the levy is payable
- houses, flats, residential annexes and residential extensions which are built by ‘self builders’ (see Regulations 42A, 42B, 54A and 54B, inserted by the 2014 Regulations)
- social housing that meets the relief criteria set out in Regulation 49 or 49A (as amended by the 2014 Regulations)
- charitable development that meets the relief criteria set out in Regulations 43 to 48
- buildings into which people do not normally go (see Regulation 5(2))
- buildings into which people go only intermittently for the purpose of inspecting or maintaining fixed plant or machinery (see Regulation 5(2))
- structures which are not buildings, such as pylons and wind turbines
- specified types of development which the Council has decided should be subject to a ‘zero’ rate based on local viability evidence, and specified as such in this charging schedule
- vacant buildings brought back into the same use (see Regulation 40 as amended by the 2014 Regulations)
2.3 Where the levy liability is calculated to be less than £50, the chargeable amount is deemed to be zero so no levy is due.
2.4 Mezzanine floors of less than 200 square metres, inserted into an existing building, are not liable for the levy unless they form part of a wider planning permission that seeks to provide other works as well.
2.6 Where a planning permission is phased, each phase of the development is treated as if it were a separate chargeable development for levy purposes (see Regulation 8(3A) as amended by 2014 Regulations).
2.7 The level of CIL payable will not be negotiable and is set by the charging schedule.
Mandatory exemptions from CIL
2.8 The CIL regulations offer mandatory exemptions from CIL for certain types of development:
- Where the overall chargeable amount of a scheme is less than £50 (Regulation 40)
- Development of less than 100sqm provided that it does not result in the creation of a new dwelling (Regulation 42) – Minor Development Exemption
- The conversion of any building previously used as a dwelling house to two or more dwellings
- The conversion of, or works to, a building in lawful use that affects only the interior of the building
- Those parts of a development that are to be used as affordable housing (Regulation 49) – Social Housing Relief
- Development by registered charities for the delivery of their charitable purposes (Regulation 43) – Charitable Relief
- Structures or buildings that people do not normally go into, or go into only intermittently for maintenance (e.g. sports pitches, sub-stations or wind turbines) (Regulation 6)
- Self-build (whole house, annexes and extensions)
2.9 A claim for relief/exemption from paying CIL must be submitted and processed before commencement of the development (standard forms will be made available for completion).