There are a number of reliefs and abatements that can be used to mitigate the cost of CIL. The most important relief being for existing buildings, this is conditional upon the existing building having been in use for at least 6 months in the 3 years prior to the date of the planning approval. There are further reliefs for self-builders, charities, and social housing.
Abatements are allowed where CIL has already been paid for development A, and you propose to switch to development B. It is important to complete the CIL forms, including those claiming relief correctly and to inform the Planning Authority 14 days before any type of work is commenced on site, in order to avoid losing rights to pay by instalments and incurring penalty interest.
S106 Management offer a fixed fee service for completing your CIL forms or contesting incorrect charges; please telephone to discuss our service in this regard. The cost of CIL is treated as an allowable expense in the overall viability of the project and so its impact may reduce the extent of your Affordable Housing Obligations.