Appendix 7: social housing relief - qualifying amount

皇冠体育app Valuation Office Agency's (VOA) technical manual for Community Infrastructure Levy.

Regulation 50

1. 皇冠体育app amount of social housing relief for which a chargeable development is eligible (鈥渢he qualifying amount鈥�) must be calculated in accordance with this regulation and schedule 1 paragraph 6.

2. 皇冠体育app qualifying amount is an amount equal to the aggregate of the qualifying amounts at each of the relevant rates.

3. 皇冠体育app relevant rates are the rates at which, but for social housing relief, CIL would be chargeable in respect of the part of the chargeable development which will comprise聽

a. qualifying dwelling; or

b. qualifying communal development.

4. 皇冠体育app relevant rates must be taken from the charging schedules which are in effect -

(a) at the time planning permission first permits the chargeable development; and

(b) in the area in which the chargeable development is or will be situated.

5. 皇冠体育app qualifying amount at a given relevant rate (R) must be calculated by applying the following formula 鈥�

R x A x IP聽/ IC

Where -

A聽= the deemed net area chargeable at rate R;

IP聽= the index figure for the year in which planning permission was granted;

and

IC聽= the index figure for the year in which the charging schedule containing rate R took effect.

6. 皇冠体育app value of A聽in paragraph (5) must be calculated by applying the following formula:-

Q蕗 - KQ蕗 - (Q 脳 E) /聽G

Where -

QR聽聽=聽the gross internal area of the part of the chargeable development聽which will comprise qualifying dwellings or qualifying communal development, and in respect of which, but for social housing relief, CIL would be chargeable at rate R;

聽KQ蕗聽=聽the aggregate of the gross internal areas of:

i. relevant retained parts of the in-use buildings; and

ii. for other relevant buildings, relevant retained parts where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development.

Q聽 = the gross internal area of the part of the chargeable development聽which will comprise qualifying dwellings; and

E聽 =聽the gross internal area of parts of in use buildings聽that are to be demolished before completion of the chargeable development; and

G聽 = the gross internal area of the chargeable development.

7. Unless for a phased development where E聽in the formula above is the aggregate of the following:-

i. the gross internal areas of parts of in-use buildings that are to be demolished before completion of the chargeable development; and

ii. for the second and subsequent phases of a phased planning permission, the value Ex, which must be calculated by applying the following formula鈥�

EP 鈭� (GP 鈭� KPR)

飞丑别谤别鈥�

EP = the value of E for the previously commenced phase of the planning permission;

GP = the value of G for the previously commenced phase of the planning permission; and

KPR = the total of the values of KR for the previously commenced phase of the planning permission; unless Ex is negative, provided that no part of any building may be taken into account under both of paragraphs (i) and (ii) above.

8. 皇冠体育app index referred to in paragraph (5) has the same meaning as in regulation 40聽and schedule 1 paragraph 1.

9.聽A reference in this regulation to part of a chargeable development which will comprise qualifying dwellings includes a reference to part of a chargeable development which comprises qualifying dwellings.

10.聽 A聽鈥渞elevant retained part鈥� means part of a building which will be鈥�

i. on the relevant land on completion of the chargeable development (excluding new build),

ii. part of the chargeable development on completion, and

iii. chargeable at rate R but for social housing relief.聽

11.聽In this regulation聽鈥渂uilding鈥�, 鈥渋n-use building鈥�, 鈥渘ew build鈥�, 鈥渞elevant building鈥� and 鈥渞elevant charging schedules鈥澛爃ave the same meaning as in regulation 40 and schedule 1 paragraph 1.