After PGS SPC
Pemberton, Simon
After PGS SPC - 2007 - Estates Gazette (0744) 3 November 2007, 81-82(2) .
Considers the future of the Government's plans to tax development value. Plans for a Planning Gain Tax have now been abandoned before its implementation. Questions the purpose of planning gain: whether to tax development value or to overcome local planning harm. Describes the Government's new plan of a statutory planning charge. Outlines its objectives: to finance additional investment; to simplify the planning charge setting; to provide fair means of securing contributions from developers for infrastructure; and to encourage positive planning by local authorities.
TOWN AND COUNTRY PLANNING ACT 1990 S106
PLANNING POLICY STATEMENT 3
DEFRA CIRCULAR 05/2005
United Kingdom--
After PGS SPC - 2007 - Estates Gazette (0744) 3 November 2007, 81-82(2) .
Considers the future of the Government's plans to tax development value. Plans for a Planning Gain Tax have now been abandoned before its implementation. Questions the purpose of planning gain: whether to tax development value or to overcome local planning harm. Describes the Government's new plan of a statutory planning charge. Outlines its objectives: to finance additional investment; to simplify the planning charge setting; to provide fair means of securing contributions from developers for infrastructure; and to encourage positive planning by local authorities.
TOWN AND COUNTRY PLANNING ACT 1990 S106
PLANNING POLICY STATEMENT 3
DEFRA CIRCULAR 05/2005
United Kingdom--