Q&As
Would a one storey basement extension to a dwelling qualify for a community infrastructure levy (CIL) exemption or otherwise not attract any CIL liability, and if so, on what basis?
Community infrastructure levy (CIL) is a financial charge which local planning authorities are entitled (but not obliged) to charge on development in their area. Liability is calculated by reference to the time when planning permission first permits development. CIL may be payable on development which creates net additional floor space where the gross internal area of new build is 100 square metres or more. A basement extension which creates additional floor space would therefore be liable to CIL, unless exempted. The Community Infrastructure Levy Regulations 2010 (CIL Regulations), SI 2010/948 set out development which is exempted from paying CIL. These include:
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development of less than 100 square metres—unless this is a whole
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