Self build exemption - whole house

There are three types of self build exemption:

  • self build exemption - for a whole house
  • self build exemption - for a residential annexe
  • self build exemption - for a residential extension

The exemptions apply to anybody who is building, or commissioning, their own home, residential extension or residential annex. Individuals claiming the exemption must own the property and intend to live in it as owner-occupier for a minimum of 3 years following completion.   

Whole house

You can apply for exemption from CIL if you are building your own home, and intend to live in it as the owner-occupier.

To make a claim, you must:

  • assume liability to pay CIL
  • certify that the scheme will meet the criteria to qualify as self build development (using Form 7 Part 1)
  • submit a commencement notice, before development commences
  • within 6 months of completion, send us evidence to confirm the project is self-build (using Form 7 Part 2)

Form 7 Self Build Exemption Claim Form Part 1 is available below. Within six months of completing your home, you must supply further supporting information on Form 7 Self Build Exemption Claim Form Part 2.  This provides the evidence to confirm the project is self-build. You should ensure you can provide all the information required by Part 2 as the Council cannot accept any other documents as evidence of self-build. If the evidence cannot be provided then the full CIL charge will be payable immediately.  

The evidence must comprise:

  • proof of the date of completion (building completion notice, compliance certificate),
  • proof of ownership (a copy of the title deeds)
  • proof of occupation as your main residence (Council tax certificate, utility bills, bank statement, electoral roll).

In addition, you must also provide a copy of one of the following:

  • an approved claim from HMRC under VAT431C - Vat refunds for DIY housebuilders
  • specialist self-build warranty
  • approved self build mortgage from a bank or building society

The claim forms are available using the links below:

Full details of what is required can be found on the forms. If this evidence is not submitted to the Council within the 6 month time period, the full levy charge becomes payable.

Important note

It is important that you don't begin work until you submit your application for exemption and you receive notice from us with a decision. If you start any work, including digging foundations, your application for exemption will be refused.

If you fail to submit a commencement notice before starting any work, then we will apply a penalty surcharge of up to £2500.

If you fail to submit the correct evidence on completion, or within 6 months of completion, then we will charge the full amount of CIL.

If you receive exemption, and then sell, or rent out, your home within 3 years of the house being completed, we will charge you the full CIL amount.  CIL is registered as a land charge and so if any of these disqualifying events occur within three years, we will revoke exemptions and the levy will then be due.

We can also impose surcharges, in addition to the full CIL charge.

Disqualifying events

Where relief is applied, the CIL chargeable amount, and amount of relief granted, will be kept on the land charges register for 3 years following completion.

If a disqualifying event occurs, you must notify the Council in writing within 14 days. If this is not done, a surcharge will be applied in addition to the levy. A copy of the notification must be sent to all owners of material interests in the relevant land.  Where the necessary evidence is not supplied on completion, the Council will give you at least 28 days to submit the forms and evidence before taking further action.

Definition of completion

Completion is defined as the issuing of a compliance certificate under Regulation 16 of the Building Regulations 2010 (completion certificate) or Section 51 of the Building Act 1984 (final certificate). 

Appeal

You have the right to appeal against a grant of exemption under Regulation 116A and 116B. Appeals should be made to the Valuation Office Agency. Further information can be found through CIL Appeals.

State aid

Self build exemptions cannot be granted if they would constitute a notifiable state aid.