PART 6EXEMPTIONS AND RELIEF
F1Social housing relief: qualifying amountE250
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.
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, taken from the relevant charging schedules, at which, but for social housing relief, CIL would be chargeable in respect of the parts of the chargeable development which will comprise—
a
qualifying dwellings; or
b
qualifying communal development.
4
The qualifying amount at a given relevant rate (R) must be calculated by applying the following formula—
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.
5
Paragraph (6) of regulation 40 applies to determine the index figure for a given year.
6
Paragraphs (7) to (10) of regulation 40 apply for the purpose of calculating A with the following modifications—
a
for GR, substitute QR, and
b
for KR, substitute KQR
where—
QR = the gross internal areas of the part of the chargeable development which will comprise the qualifying dwellings or qualifying communal development, and in respect of which, but for social housing relief, CIL would be chargeable at rate R; and
KQR = the aggregate of the gross internal areas of the following—
i
relevant retained parts of 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.
7
Where—
a
social housing relief has been granted in relation to a development; and
b
planning permission is granted under section 73 of TCPA 1990 in respect of that development; and
c
the amount of social housing relief calculated in accordance with this regulation that the development is eligible for has not changed as a result of the planning permission referred to in sub-paragraph (b),
anything done in relation to an application for social housing relief made under regulation 51 (social housing relief: procedure) in relation to the development referred to in sub-paragraph (a) is to be treated as if it was done in relation to development that the planning permission referred to in sub-paragraph (b) relates to.
8
In this regulation—
a
a reference to part of a chargeable development which will comprise qualifying dwellings includes a reference to part of a chargeable development which comprises qualifying dwellings;
b
“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;
c
“building”, “in-use building”, “new build”, “relevant building” and “relevant charging schedules” have the same meaning as in regulation 40.
E1F250
The amount of social housing relief for which a chargeable development is eligible (“qualifying amount”) must be calculated in accordance with paragraph 6 of Schedule 1.