CIL Self-Build House Exemption

How to apply

You'll need to:

SELF BUILD EXEMPTION CLAIMS WILL LAPSE WHERE:

  • The chargeable development to which it relates has commenced before the Charging Authority has notified the claimant of its decision of the claim.
  • A valid commencement notice has not been submitted to the Charging Authority before the day the chargeable development is commenced.

Disqualifying event

A disqualifying event is where a change results in you no longer being entitled to relief or exemption. 

If a disqualifying event occurs you must notify us in writing within 14 days of the event. If this is not done, a surcharge will be applied in addition to the levy.

Self Build Exemption will be withdrawn where:

1.You do not submit self-build exemption claim form (part 2)  within six months of the date of the compliance certificate for the development.  The evidence required to complete the form must include proof of:

  • the date of completion (as set out within the compliance certificate provided)
  • ownership (a copy of the title deeds)
  • occupation as your main residence (Council Tax certificate, utility bills, bank statement, electoral register)]
  • an approved claim from HMRC under VAT431NB  - VAT refunds for DIY house builders
  • specialist self-build warranty
  • Form approved self-build mortgage from a bank or building society

2.You sell or rent out your home within three years of the house being completed (as recorded via the Self Build Exemption Claim - Part 2).

Definition of completion

Under the CIL Regulations 2010 (as amended), the completion date is defined as the date of the compliance certificate relating to the relevant dwelling.

Appeals

You have the right to appeal against a grant of relief to the Valuation Office Agency .