Residential Annex Exemption

Exemptions from the levy

A person is exempt from the liability to pay CIL in respect of development if they: 

• own a material interest in the dwelling
• occupies the dwelling as their sole residence; and
• the development is a residential annex

What is a residential annex?

The development is a residential annex if it:

• is wholly or mainly within the curtilage of the main dwelling; and
• comprises of one new dwelling

How to apply

You'll need to:

• Submit a claim in accordance with Regulation 42B of the CIL Regulations 2010 (as amended).
• Complete Form 8: Residential Annex Exemption Claim Form and ensure that it is received by the collecting authority before commencement of the development.

EXEMPTION FOR RESIDENTIAL ANNEX CLAIMS WILL LAPSE WHERE:

• The chargeable development to which it relates has commenced before the Charging Authority has notified the claimant of its decision of the claim.
• A valid commencement notice has not been submitted to the Charging Authority before the day the chargeable development is commenced.

Disqualifying event

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

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.

Exemption for Residential Annexes will be withdrawn where the following occurs within three years, beginning with the date of the compliance certificate relating to the residential annex:

• the main house is used for a purpose other than a single dwelling
• letting out the annex or the main residence
• selling either the main dwellings or the annex separately from the other

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.

Appeals

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