Community Infrastructure Levy on extension to Grade II* listed private dwelling

Evaluate

The client was seeking to extend their significant private dwelling, with a major basement extension and additional space at ground and first floors.  The Local Planning Authority, LBR had issued a CIL Liability notice for approximately £357,000 – a combination of Borough & Mayoral CIL.  The project included a large leisure suite in the basement including gym, swimming pool and cinema room.  There was additionally lounge/family space, staff quarters and guest bedrooms together with en-suite bathrooms.

Evolve

E³ Consulting reviewed all the relevant project details and measured the floor areas for both the existing property and the proposed new extension – identifying a significant discrepancy in the LBR measurements.  This reduced the CIL from £357,000 to £214,000.  Additionally, E³ Consulting then undertook the application for self build extension exemption under CIL Reg.42A and reduced the CIL further to nil.

Enhance

Tax relief achieved:

• CIL reduced to nil, saving, in total, approximately £357,000

Testimonial

Mr B, Owner

“E³ Consulting provided a very detailed and thorough report covering all the aspects of the CIL position on this complex project and identified the possibility of the project being eligible for the self build exemption.  They were extremely helpful in guiding our understanding of these complicated levy rules, working closely with our architect and project manager, enabling me to gain the exemption and saving nearly £360,000.”