What exemptions are there from paying the levy?

There are three main types of relief from the levy:

charitable relief – a mandatory exemption for a charity if it owns part of the land, and the development will be used wholly or mainly for charitable purposes

social housing relief – a mandatory exemption for social housing

exceptional circumstances – charging authorities have the option to offer relief in cases where the levy would have an unacceptable impact upon the economic viability of a development.

Reproduced from the Communities and Local Government summary pdf on CIL