{
  "url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-42A",
  "json_url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-42A.json",
  "legislation": "uksi/2010/948",
  "legislation_title": "The Community Infrastructure Levy Regulations 2010",
  "legislation_url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010",
  "path": "regulation/42A",
  "kind": "regulation",
  "number": "42A",
  "heading": "Exemption for residential annexes or extensions",
  "text": "(1) ... A person (P) is exempt from liability to pay CIL in respect of development if—\n(a) P owns a material interest in a dwelling (“main dwelling”);\n(b) P occupies the main dwelling as P’s sole or main residence; and\n(c) the development is a residential annex or a residential extension.\n(2) The development is a residential annex if it—\n(a) is wholly within the curtilage of the main dwelling; and\n(b) comprises one new dwelling.\n(3) The development is a residential extension if it—\n(a) is an enlargement to the main dwelling; and\n(b) does not comprise a new dwelling.\n(4) An exemption or relief under this regulation—\n(a) in respect of a residential annex is known as an exemption for residential annexes;\n(b) in respect of a residential extension is known as an exemption for residential extensions.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 42A-42C inserted (24.2.2014) by The Community Infrastructure Levy (Amendment) Regulations 2014 (S.I. 2014/385), regs. 1, 7(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 42A(1) omitted (31.12.2020) by virtue of The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 11(4)(a) (with Sch. 3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 42A(5) omitted (31.12.2020) by virtue of The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 11(4)(b) (with Sch. 3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 42A(6) omitted (31.12.2020) by virtue of The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 11(4)(b) (with Sch. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/948/regulation/42A",
    "retrieved_at": "2026-10-29T02:46:01.489995+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}