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What's the Difference Between CIL and Section 106 on London Residential Projects?

CIL (Community Infrastructure Levy) is a standardised per-square-metre charge on new floorspace, payable to the council for local infrastructure. Section 106 is a site-specific legal agreement covering affordable housing, contributions or restrictions. Most London householder extensions under 100m² new floorspace and replacing existing residential use are exempt from CIL. Section 106 mostly applies to major schemes, not householder.

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What is CIL and when does it apply?

Community Infrastructure Levy is a fixed-rate charge per square metre of new floorspace, set by each borough in its CIL Charging Schedule. London also has a Mayoral CIL (currently £35–£90/m² depending on zone, funding Crossrail and Elizabeth Line). Borough CIL ranges widely — Wandsworth £575/m² in zone 1 down to nil in low-value areas; Camden £200–£350/m²; Westminster £350–£550/m². CIL applies to new floorspace created by planning permission, calculated on Gross Internal Area added. Critical exemption: householder extensions on a single dwelling are exempt where the addition is less than 100m² gross floor area AND the dwelling was already residential and stays residential. Most London single-storey rear extensions, loft conversions and side returns fall under 100m² and are exempt. Two-storey extensions above 100m² and full new dwellings pay CIL.

02

What is Section 106 and when does it apply?

Section 106 of the Town and Country Planning Act allows the local authority to require a legal agreement before granting planning permission. Common contents on residential schemes: affordable housing contribution or on-site provision (usually only on schemes of 10+ units or where policy triggers), education and health contributions, transport and travel plan, restriction on later subdivision, restriction on extension via PD ('Section 106 PD removal'). Section 106 rarely applies to single-house householder extensions but can apply to new dwelling creation (knock-down-rebuild, side garden development) or where a council uses it to remove PD rights on a new build. Section 106 is negotiated case-by-case and the financial contribution is on top of CIL — they are complementary not alternative.

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How to calculate CIL liability and exemptions

Step 1: total gross internal area of new floorspace (extensions plus any new dwelling) minus existing floorspace being demolished and replaced (within 7 years). Step 2: check if householder exemption applies — same residential dwelling AND <100m² net new GIA. If yes, submit Form 1 (Assumption of Liability) and Form 2 (Householder Exemption Claim) before commencement — exemption granted, no payment. Step 3: if exemption doesn't apply, calculate liability = GIA × (Mayoral CIL rate + Borough CIL rate) × inflation index. Step 4: submit Commencement Notice before starting work; payment is typically due 60 days after commencement on small schemes or in installments on larger schemes. Step 5: comply with all CIL forms — failure to submit Commencement Notice triggers full payment immediately plus 20% surcharge. The CIL administrative process is unforgiving and is the source of many builder claims against architects who didn't manage it.

More questions

Related questions answered.

Is my loft conversion liable for CIL?

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Almost always exempt. A loft conversion creates new floorspace within the existing dwelling — qualifies for the householder self-build exemption if you live there and the extension is under 100m². File Form 1 and Form 2 immediately on planning approval to claim exemption. Forgetting to file before commencement triggers a non-discretionary full payment.

What is the householder self-build exemption?

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Available for residential extensions to a single dwelling occupied by the applicant. Conditions: applicant occupies the dwelling for 3 years after extension completion; submit Form 7 (Self Build Exemption Claim) and Form 6 (Commencement Notice) before commencement; submit Form 8 within 6 months of completion. Sell or move out within 3 years and the exemption is clawed back. Most London loft and rear extensions qualify.

When does Section 106 apply to a residential project?

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Section 106 typically applies to: new dwellings (knock-down-rebuild, side garden plot, demolition of existing house and rebuild), schemes that exceed affordable housing threshold (usually 10+ units), high-impact schemes requiring traffic mitigation, schemes where the council wants to restrict future PD (a Section 106 PD removal). It is rare on single-family extensions and lofts but common on multi-unit conversions and new dwellings.

Does Builderr manage CIL forms and Section 106?

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Yes — included in design-and-build contracts. We submit Form 1, Form 2 / Form 7, Form 6 (Commencement Notice) and Form 8 (Self-Build Completion) on schedule. We track the CIL position in our project programme and ensure exemption is claimed before commencement to avoid mandatory payment. On Section 106 schemes our planning team negotiates the heads of terms with the council before planning approval.

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