PART 6EXEMPTIONS AND RELIEF
Exemption for minor development42
1
Liability to CIL does not arise in respect of a chargeable development if, on completion of that development, the gross internal area of new build on the relevant land will be less than 100 square metres.
2
But paragraph (1) does not apply where the chargeable development will comprise one or more dwellings.
3
In paragraph (1) “new build” means that part of the chargeable development which will comprise new buildings and enlargements to existing buildings.