Is the Community Infrastructure Levy (CIL) payable on garages?

Garages that are an integral part of planning applications for new houses count as “residential floorspace” and are liable for CIL whether integral to the new house design or detached.

Applications for a new garage for an existing house will not normally be liable for CIL as the floorspace will be less than 100 sq.m.

No CIL is payable on car ports.

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