Stratford-on-Avon District Council has a CIL exemptions policy. Three classes of development are exempt from any Community Infrastructure Levy liability:
- affordable housing
- charitable developments that are used wholly or mainly for charitable purposes
- self-build housing
The council has also enabled two other discretionary exemptions:
- Developments by charities that are held as an investment from which the profits are applied for charitable purposes.
- Specific schemes that cannot afford to pay the levy (subject to satisfying strict criteria: please refer to the exemptions policy).
Certain conditions apply as follows:
- A claim cannot be made after development has commenced.
- Exceptional circumstances relief can be considered where a Section 106 agreement is in place as well as a levy charging schedule.
- The charging authority can give relief from the levy if it deems that the levy would have an unacceptable impact on the economic viability of a development.
- The charging authority has the discretion to make judgements about the viability of the scheme in economic terms (for example, see National Planning Policy Guidance on Viability).
- Any exceptional circumstances relief will be based on an objective assessment of economic viability.
