Discretionary reliefs
We make a number of discretionary CIL reliefs available.
We have given notice that we will make available the discretionary reliefs it is allowed to put in place under the Community Infrastructure Levy Regulations 2010 (as amended).
These reliefs will apply as appropriate to the Westminster CIL but not to payment of the Mayor of London’s CIL:
Social housing
The council has decided to allow relief to be claimed in respect of “discount market sale” social housing allocated in accordance with a marketing strategy agreed with the council.
Charitable relief
We allow relief to be claimed for development by charities for investment purposes, where the whole or greater part of the development will be held by the charity as a charitable investment.
We also make available a further relief for development by charities for charitable purposes which do not qualify for mandatory relief because this might comprise state aid under European Union law; in such circumstances relief can be given where we consider it may be a state aid, but is satisfied that it is not of a nature requiring notification and approval by the European Commission.
Exceptional circumstances
We allow relief to be claimed in cases where a section 106 agreement has been signed in connection with a development, and independent evidence is presented that satisfies the council that to require payment of CIL,would have an unacceptable impact on the economic viability of the development.
We will also need to be satisfied that allowing the relief would not constitute a state aid under European Union law requiring notification to the European Commission.
