Exemptions and Reliefs

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.