Planning-gain Supplement (Preparations) Act 2007

Planning-gain Supplement (Preparations) Act 2007^[1]
Act of Parliament
	Parliament of the United Kingdom
Long title	An Act to permit expenditure in preparation for the imposition of a tax on the increase in the value of land resulting from the grant of permission for development.
Citation	2007 c. 2
Introduced by	Gordon Brown MP, Chancellor of the Exchequer (Commons); Lord Davies of Oldham (Lords)
Territorial extent	United Kingdom
Dates
Royal assent	20 March 2007
Commencement	20 March 2007
Status: Current legislation
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended

The Planning-gain Supplement (Preparations) Act 2007^[1] (c. 2) is an act of the Parliament of the United Kingdom.

The Treasury may by order repeal this act.^[4]

Provisions

Proposals for a planning-gain supplement were first announced in 2005.^[5]

Provisions

The act established a new tax (the planning-gain supplement) on the increased value created when land is granted planning permission.^[6]

Section 1 - Preparatory expenditure

This section provides:

(1) The persons listed in subsection (2) may incur expenditure for the purpose of or in connection with preparing for the imposition of a tax on the increase in the value of land resulting from the grant of permission for development.
(2) Those persons are-

(a) the Commissioners for Her Majesty's Revenue and Customs,

(b) the Secretary of State, and

(c) a Northern Ireland Department.
(3) Expenditure by virtue of subsection (2)(a) or (b) shall be paid out of money provided by Parliament.

"Secretary of State"

This means one of Her Majesty's Principal Secretaries of State.^[7]

Further developments

The government announced it would not proceed with implementing the tax in October 2007.^[8]

References

Halsbury's Statutes,
Current Law Statutes Annotated 2007

1 2 The citation of this act by this short title is authorised by section 3 of this act.
↑ The Planning-gain Supplement (Preparations) Act 2007, section 2
↑ The Interpretation Act 1978, section 4(b)
↑ The Planning Act 2008, section 225(2)
↑ "What the pre-Budget report means for you". BBC News. 5 December 2005. Retrieved 28 January 2026.
↑ "Brown's bills at-a-glance". BBC News. 11 July 2007. Retrieved 28 January 2026.
↑ The Interpretation Act 1978, section 5 and Schedule 1
↑ McCulloch, Chloë (9 October 2007). "Government scraps planning gain supplement". Building. Retrieved 28 January 2026.

External links

The Planning-gain Supplement (Preparations) Act 2007, as amended from the National Archives.
The Planning-gain Supplement (Preparations) Act 2007, as originally enacted from the National Archives.
Explanatory notes to the Planning-gain Supplement (Preparations) Act 2007.

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[st-1] 1 2 The citation of this act by this short title is authorised by section 3 of this act.

[2] The Planning-gain Supplement (Preparations) Act 2007, section 2

[3] The Interpretation Act 1978, section 4(b)

[4] The Planning Act 2008, section 225(2)

[5] "What the pre-Budget report means for you". BBC News. 5 December 2005. Retrieved 28 January 2026.

[6] "Brown's bills at-a-glance". BBC News. 11 July 2007. Retrieved 28 January 2026.

[7] The Interpretation Act 1978, section 5 and Schedule 1

[8] McCulloch, Chloë (9 October 2007). "Government scraps planning gain supplement". Building. Retrieved 28 January 2026.

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