Planning-gain Supplement (Preparations) Act 2007

The Planning-gain Supplement (Preparations) Act 2007 was a United Kingdom Act of Parliament intended to facilitate the preparation for the introduction of a "planning-gain supplement." This supplement was envisioned as a new tax on increases in land value resulting from the granting of planning permission. The core purpose of the Act was to enable the government to gather information and pilot schemes in anticipation of the full implementation of the planning-gain supplement.

The Act primarily addressed practical and procedural aspects. It provided powers to:

• Require information from landowners and developers regarding land transactions and planning applications.
• Conduct pilot schemes to test the operation and effectiveness of the proposed supplement.
• Make regulations concerning the administration and collection of the supplement.

However, the planning-gain supplement itself, including the rates, thresholds, and specific mechanisms for its calculation and collection, were not established by this Act. The Act only laid the groundwork for the future introduction of such a levy.

Ultimately, the planning-gain supplement was never fully implemented. The proposal faced considerable opposition from the property industry and was eventually abandoned following a change in government in 2010. The Act, while still technically law, is essentially dormant as it served its purpose of preparing for a policy that never materialized. The Act remains notable as an example of legislation intended to address the complex issues surrounding land value uplift and the sharing of development gains.