PART 6E+WEXEMPTIONS AND RELIEF

Exemption for minor developmentE+W

42.—(1) Liability to CIL does not arise in respect of a F1... development if, on completion of that development, the gross internal area of new build on the relevant land will be less than 100 square metres.

(2) But paragraph (1) does not apply where the F2... development will comprise one or more dwellings.

(3) In paragraph (1) “new build” means that part of the F3... development which will comprise new buildings and enlargements to existing buildings.