Befuddled

My agent has told me this : Waverley’s CIL policy states : “Where planning permission permits development to be implemented in phases, each phase of the development, as agreed by Waverley Borough Council, will be treated as a separate chargeable development”. ....Which I interpret to mean one pp submission, but 2 consecutive CIL exemptions for consecutive two dwellings...

Thank you for all the great comments ProDave - It is a voluntary agreement, and I have so far maintained the CIL payments are "unaccepted", but I have been told they are non negotiable. There are some other improvements the project provides in terms of footpaths/renovating canal/tow path and similar which we are still hoping to use to extract some lee way. CIL was only introduced here last summer. Providing the land to broaden the road/bridge "benefits" Surrey County Council, the CIL and PP are via Waverley Borough Council - so the exchange is asynchronous. The new bridge is being funded by section 106 acquired from several larger housing developments in the area, but it can't proceed without my strip of land, (2m x 50m). If we don't resolve the CIL issue two outcomes are possible - they try to CP the land, or scrap the idea of 2 lanes and install traffic lights. All parties strongly agree a new bridge is the best way forward. CIL would be about £100k per house, hoping the exempt the first house thru self build, and maybe sell the second plot with DPP Simon Brooke - Good point, I was thinking the CGT would be from when I bought the house to selling (20 years), not for the mothball duration (couple of years). You are right the CGT would not be too great. PeterW - YES, primary house is solely in my name, the new house could be in wife's name - if it is that easy to apply CIL/CGT to each of us individually, that should work....I Think we'd end up paying council tax on both in any scenario, not sure if the full rate is applicable on an empty house. Will factor this into the negotiations. Newhome's post may thwart this idea... I know myself and wife can't have different primary residences (divorcing her to save tax seems a little heartless), and I suppose to qualify for CIL, living in the house wouldn't be enough, it would have to be legally my/our primary residence ? Stewpot - I need to read up on CGT, the sums will be more complicated. The house/plot cost £550k twenty years ago, and will have gone up in value to about 800k now, but by the time being sold will have gone down again as it has lost about an acre of land (for the two new dwellings) and it will be nearer a faster/noiser road. But you're right the CGT should not be too much, maybe I am focusing too much on it... The project is still going through planning, but the expectation is the new houses would not be dwellable (legally) until the bridge is finished (or after a pre-agreed duration if the bridge is delayed/cancelled), but this might be negotiable, as the bridge building would be very near the existing house and access could be impacted. Certainly it would be easier to build the bridge without having to provide us a safe route through the site to our house. Am I right in assuming if I build one (or 2) houses on existing house's curtilage, there is no CGT on the new houses....? This CGT would be significant.

Hi First time poster, please be gentle with me. I have a complex situation I appreciate I need professional advice on, but would appreciate any comments so I am armed so detect BS I contacted one accounts/tax specialist and they quoted minimum charge £750 for 3 hours - which seems steep.. I am "giving away" a strip of land to enable a current single lane bridge be built into a 2 lane bridge. (Waverley Council + Surrey County Count involved) In return I anticipate being given planning permission to put up two houses (on land I already own) All the above takes place on my land which also contains my current primary (and only) dwelling. Due to the inconvenience and noise of the bridge construction we are anticipating being able to self build and live in one of the new houses before the bridge is completed and mothballing our current house. (House will be built in the time between project being committed to and bridge building actually started, anticipated 2 years. Bridge will take further 2 years to compete). To avoid CIL on new dwelling I understand we have to live in it for 3 years after completion To avoid CGT on existing house it has to be our main residence. We are pretty sure one of the conditions to allow early occupancy of the new house is that our existing house is fully mothballed (no living in - no rent etc) until the bridge is complete. We would want to sell the old house as soon as the bridge is completed. So the question, can we live in the new house, (qualify for CIL exemption), but still maintain the old house as primary residence (to avoid CGT). I suspect not - does anyone have any imaginative ideas to exempt CIL and CGT...? If anyone can recommend an accountancy company specialist in this field and this site permits recommendations I'd be happy to hear... Thanks for reading post