Credit for loft space and CIL - Public forum - Planning Advisory Service (PAS)

I'd say no unless it was usable space which had building regulations approval - because if it doesn't have building regs I would say the floorspace comes under "a building into which people do not normally go" which it states in reg 40 should not be included. I have a similar one which I have quoted for, the customer has not come back to argue it yet.

Sarah, If the new conversion does not involve any external alterations to the building then it would not be considered chargeable floorspace. Regulation 4 of the Amendment CIL Regulations (2011) specifies "the carrying out of any work to, or in respect of, an existing building for which planning permission is required only because of provision made undersection 55(2A) of TCPA 1990" is not considered chargeable development. Regulation 55(2A) of the TCPA states "The following operations or uses of land shall not be taken for the purposes of this Act to involve development of the land (a) the carrying out for the maintenance, improvement or other alteration of any building of works which— (i)affect only the interior of the building, or (ii)do not materially affect the external appearance of the building".

Daniel, You are mixing up sections 55(2) and 55(2A) of the T&CP Act 1990. S.55(2A) gives the Sec of Stae the power to make a development order to modify the effect of the definitions contained in S.55(2). As far as I am aware, no such development orders have been made yet but no doubt someone will correct me if I am wrong. As far as s.55(2) (a) is concerned, I can't see any conversion of loft space to new dwellings not having windows which are likely to materially effect the external appearance.

Sarah, I would stipulate however that this would only seem to apply if the only reason the Planning Application is required is if the existing building is in residential use as any other use would also require planning permission for Change of Use / Conversion.

Tony, You are right, apologies for any confusion!

A few thoughts. The loftspace is not a separate building – therefore the regulations about whether it is a building that people do not normally go in are irrelevant unless it is loftspace in a building that people do not normally go in. If the loft space is currently in a single residential unit, the planning application (chargeable development) is essentially a subdivision of an existing residential unit. Regulation 6(1)(d) excludes subdivision of residential unit into two or more dwellings from the meaning of development for the purposes of CIL. Therefore no CIL. If the loftspace is in another type of building (e.g. commercial) it will depend on whether any part of the building has been in lawful use. If it hasn’t been then I would guess the conversion would be liable for CIL regardless of any external works as a new dwelling is being created (see Regulation 42(2)). If the building has been in lawful use then there would be no CIL to pay as Kr would be the same as Gr in Regulation 40. Please correct me if I am wrong.

I agree with what you are saying Sam, the 2011 amendments to the Regs made it clear that sub-division of a dwelling is not liable for CIL. If a new dwelling is being created and this is not as a result of the sub-division of a dwelling, then any new floorspace is liable (plus existing floorspace if any part of the building has not been 'in use'). However, this is somewhat complicated by the wording of Reg 40 which specifies that any converted buildings are deductible (Kr). The amount to be deducted is "an amount equal to the aggregate of the gross internal area of all buildings(excluding any new build)"....that...."will be part of the chargeable development upon completion". So, if the new floorspace created is within the existing building (and it is 'in use') is this considered deductible floorspace as it is within an existing building upon completion of the development or is it new build? This links to previous discussions we have had about what constitutes a mezzanine floor for the purposes of CIL.

Hi Sarah, I would only class the loft space as 'active space' and deductible if it is currently accessible by a permanent stairwell.