# The Community Infrastructure Levy Regulations 2010, Regulation 42A: Exemption for residential annexes or extensions

Extent: E+W

(1) ... A person (P) is exempt from liability to pay CIL in respect of development if—
(a) P owns a material interest in a dwelling (“main dwelling”);
(b) P occupies the main dwelling as P’s sole or main residence; and
(c) the development is a residential annex or a residential extension.
(2) The development is a residential annex if it—
(a) is wholly within the curtilage of the main dwelling; and
(b) comprises one new dwelling.
(3) The development is a residential extension if it—
(a) is an enlargement to the main dwelling; and
(b) does not comprise a new dwelling.
(4) An exemption or relief under this regulation—
(a) in respect of a residential annex is known as an exemption for residential annexes;
(b) in respect of a residential extension is known as an exemption for residential extensions.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2010/948/regulation/42A (the official version)
Page: https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-42A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.