![]() This is explained in more detail below – see ‘What kind of development does not pay the levy?’ and the relevant links provided therein. There are strict criteria that must be met, and procedures that must be followed, to obtain the relief or exemption. This includes residential annexes and extensions, and houses and flats which are built by ‘self-builders’. Some developments may be eligible for relief or exemption from the levy. Most new development which creates net additional floor space of 100 square metres or more, or creates a new dwelling, is potentially liable for the levy. The levy only applies in areas where a local authority has consulted on, and approved, a charging schedule which sets out its levy rates and has published the schedule on its website. It is an important tool for local authorities to use to help them deliver the infrastructure needed to support development in their area. The Community Infrastructure Levy (the ‘levy’) is a charge which can be levied by local authorities on new development in their area. Introduction What is the Community Infrastructure Levy? Therefore, in order to establish which provision applies, the key consideration is the date of issue of the Liability Notice, or revised Liability Notice. ![]() Any subsequent revised Liability Notice issued on or after 1 September 2019, for whatever reason, would mean the 2019 Amendment Regulations (No.2), and the latest version of guidance, are applicable. Therefore, if your Liability Notice or revised Liability Notice in relation to a relief or exemption predates 1 September 2019 you should also refer to the previous version for guidance on the Community Infrastructure Levy, as the loss of exemption penalty will remain relevant. These changes only apply to cases where a Liability Notice or revised Liability Notice is issued on or after 1 September 2019. 2) apply a surcharge penalty, rather than the loss of the exemption. If you have been granted a relief or exemption from the levy but fail to serve a Commencement Notice before beginning works on site, the 2019 Amendment Regulations (No. 2) makes a number of changes relating to applications for relief or exemptions. Regulation 6 of the 2019 Amendment Regulations (No. If your planning permission was granted before 1 September 2019 you should also refer to the previous version for guidance on the Community Infrastructure Levy. These changes only apply to planning permissions granted on or after 1 September 2019. 2) make a number of changes to regulation 9, regulation 40 and regulation 50 of the CIL regulations in relation to a chargeable development the chargeable amount and the calculation of social housing relief. Regulation 5 (and Schedule 1) of the 2019 Amendment Regulations (No. ![]() 2) Regulations 2019 which came into force on 1 September 2019. Changes were made to the Community Infrastructure Levy Regulations through the Community Infrastructure Levy (Amendment) (England) (No. ![]()
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