Chamber and committees

A proportion of land value uplift is already “captured” through national and local taxation. Additionally, existing planning mechanisms such as section 75 planning obligations can be used to secure contributions to, or provision of, infrastructure and affordable housing. Independent research published in July 2021 estimated that in 2019-20 alone, almost £0.5bn was agreed through planning obligations in Scotland – more than half of which was for affordable housing. The Planning (Scotland) Act 2019 contains powers for an infrastructure levy which would provide local authorities with a new mechanism, alongside planning obligations, for seeking financial contributions from developers. The Scottish Government remains committed to implementing the levy during this Parliament.