Exemption for self build properties

A self build exemption is withdrawn if a disqualifying event occurs during the three year occupancy period.

A disqualifying event for self build exemption is:

• any change in relation to the self build housing or self build communal development such that it ceases to meet the criteria set out in regulations
• failure to comply with the evidence requirements on completion
• the letting out of a whole dwelling or building that is self build housing or self build communal development
• the sale of the self build housing or self build communal development

What happens if a disqualifying event occurs?

If a disqualifying event occurs, you must notify the council in writing within 14 days. Where this is not done, a surcharge equal to 20 % of the chargeable amount or £2,500, whichever is the lesser, may be applied in addition to the chargeable levy amount. A copy of the notification must be sent to all owners of material interests in the relevant land when it receives this notification.

The only exception is where the exemption fails to comply with the evidence requirements on completion. In such cases, the council will give the claimant at least 28 days to submit the necessary form and evidence before taking any further action.

Rights of appeal

Is there a right of appeal?

An interested party may appeal against the grant of self-build relief for a residential property under Regulation 116A if they consider that the council has incorrectly determined the value of the exemption allowed.

Such appeals are to be made to the Valuation Office Agency

Further guidance and the necessary forms can be found on the planning portal web page Relief, Exemption and Phase Credits.