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<p>Self builders are able to obtain an exemption from the Community Infrastructure
Levy (CIL) if they are building, or have commissioned the building of, a home for
their own use. There are necessary and proportionate 'claw-back' provisions to help
guard against any 'gaming' of CIL liabilities following the granting of an exemption.
These provisions require the self builder benefitting from the exemption to occupy
the dwelling as their main home for a minimum of three years, and not to otherwise
sell or let the property during that period.</p><p>The exemptions process has to fit
within the legislative process within which CIL operates. CIL is, by law, a set charge
on new development and the regulations incorporate a series of standard trigger points.
These are intended to provide consistency, reduce complexity and aid local authorities
and developers in administering CIL. The Commencement Notice is one of these trigger
points. The Commencement Notice marks the start of the time period which, for most
of the available exemptions from CIL, exempted developments need to comply with in
terms of the 'claw-back' requirements. Failure to submit a Commencement Notice can
result in an exemption being lost.</p><p>The Government have announced an ambitious
package of reforms to CIL and will be consulting on these in due course.</p>
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