When will the levy be charged – and when won’t it?

The levy is charged on most new developments that involve an increase in floor space.

New buildings – or extensions to existing buildings – are liable for the charge if a charging schedule was in place when planning permission was granted.

The levy will not be charged if there is no extension of floor space as a result of the development.

Nor will it be charged on structures or buildings that people only enter for the purpose of inspecting or maintaining fixed plant or machinery.

Most developments under 100 square metres in area will not pay the levy, for example, a small extension to a house.

But development that involves the creation of a new residential unit (such as a house or a flat) will pay the charge, even if the unit is below 100 square metres in area.

Reproduced from the Communities and Local Government summary pdf on CIL