CIL Charitable Relief

Who can apply

A charitable institution which owns a material interest in the land will get full relief from their share of the liability where the chargeable development will be used “wholly, or mainly, for charitable purposes”.

A charitable institution includes:

  • Registered charities – Charities which are registered with the Charity Commission.
  • Exempt charities – Charities which cannot register under the Charities Act 2011 and are not subject to the Charity Commission's supervisory powers. They are listed in Schedule 3 of the 2011 Charities Act and include some educational institutions, and most universities and national museums.
  • Excepted charities – Charities excepted from the need to register but which are still supervised by the Charity Commission.
  • Other bodies – Where they are established for charitable purposes.

How to apply

You'll need to:

complete the charitable and social housing relief form

Disqualifying event

A disqualifying event is where a change results in you no longer being entitled to relief or exemption.

If you have not commenced development at this time, you may submit a new application for charitable relief.

If a disqualifying event occurs you must notify us in writing within 14 days of the event. If this is not done, a surcharge will be applied in addition to the levy.

You'll be charged the full amount for CIL if within seven years of development commencing you:

  • Change purpose –the land granted relief ceases to be a charitable institution or the building changes use to a non-charitable use.
  • Change ownership – the land granted relief transfers from a charitable institution to a non-charitable institution.
  • Change leasehold – Charitable relief is given on leased land, the lease is then terminated before the end of its term and the new leaseholder is a non-charitable institution.

Important information

It's important that you do not begin work until you submit your application for charitable relief, and you receive notice from us with a decision.

If you start any work, including digging foundations, your application for relief will be refused.


You have the right to appeal against a grant of relief to the Valuation Office Agency.