The Community Infrastructure Levy Regulations 2010 (CIL Regulations), SI 2010/948, regs 42A–42C govern how an exemption from community infrastructure levy (CIL) for residential annexes is administered. CIL Regulations, SI 2010/948, reg 42A sets out the circumstances in which a person is exempt from liability to pay CIL. Where these circumstances apply, and a person wishes to benefit from the exemption, they must submit a claim to the collecting authority in accordance with CIL Regulations, SI 2010/948, reg 42B. Importantly, the claim must: • be received by the collecting authority before commencement of the chargeable development • be submitted to the collecting authority in writing on the official form (or a substantially similar form) • include the particulars specified in the form,