Appendix 7: social housing relief - qualifying amount
Source: gov.uk (2025-03-21)

The Valuation Office Agency's (VOA) technical manual for Community Infrastructure Levy.

Regulation 50

1. The amount of social housing relief for which a chargeable development is eligible (“the qualifying amount”) must be calculated in accordance with this regulation and schedule 1 paragraph 6.

2. The qualifying amount is an amount equal to the aggregate of the qualifying amounts at each of the relevant rates.

3. The relevant rates are the rates at which, but for social housing relief, CIL would be chargeable in respect of the part of the chargeable development which will comprise

a. qualifying dwelling; or

b. qualifying communal development.

4. The relevant rates must be taken from the charging schedules which are in effect -

(a) at the time planning permission first permits the chargeable development; and

(b) in the area in which the chargeable development is or will be situated.

5. The qualifying amount at a given relevant rate (R) must be calculated by applying the following formula –

R x A x IP / IC

Where -

A = the deemed net area chargeable at rate R;

IP = the index figure for the year in which planning permission was granted;

and

IC = the index figure for the year in which the charging schedule containing rate R took effect.

6. The value of A in paragraph (5) must be calculated by applying the following formula:-

Qʀ - KQʀ - (Q × E) / G

Where -

QR = the gross internal area of the part of the chargeable development which will comprise qualifying dwellings or qualifying communal development, and in respect of which, but for social housing relief, CIL would be chargeable at rate R;

KQʀ = the aggregate of the gross internal areas of:

i. relevant retained parts of the in-use buildings; and

ii. for other relevant buildings, relevant retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development.

Q = the gross internal area of the part of the chargeable development which will comprise qualifying dwellings; and

E = the gross internal area of parts of in use buildings that are to be demolished before completion of the chargeable development; and

G = the gross internal area of the chargeable development.

7. Unless for a phased development where E in the formula above is the aggregate of the following:-

i. the gross internal areas of parts of in-use buildings that are to be demolished before completion of the chargeable development; and

ii. for the second and subsequent phases of a phased planning permission, the value Ex, which must be calculated by applying the following formula—

EP − (GP − KPR)

where—

EP = the value of E for the previously commenced phase of the planning permission;

GP = the value of G for the previously commenced phase of the planning permission; and

KPR = the total of the values of KR for the previously commenced phase of the planning permission; unless Ex is negative, provided that no part of any building may be taken into account under both of paragraphs (i) and (ii) above.

8. The index referred to in paragraph (5) has the same meaning as in regulation 40 and schedule 1 paragraph 1.

9. A reference in this regulation to part of a chargeable development which will comprise qualifying dwellings includes a reference to part of a chargeable development which comprises qualifying dwellings.

10. A “relevant retained part” means part of a building which will be—

i. on the relevant land on completion of the chargeable development (excluding new build),

ii. part of the chargeable development on completion, and

iii. chargeable at rate R but for social housing relief.

11. In this regulation “building”, “in-use building”, “new build”, “relevant building” and “relevant charging schedules” have the same meaning as in regulation 40 and schedule 1 paragraph 1.