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Planning-gain Supplement (Preparations) Bill

I beg to move, That the Bill be now read the Third time. This Bill is a short, straightforward measure. It is a one-page, three-clause paving Bill designed simply to ensure the regularity and propriety of Government expenditure in accordance with Government accounting rules—no more, no less. As a narrow preparations measure, it obviously has nothing to say about the underlying policy, nature or operation of a planning gain supplement, although many Members have had much to say about such matters during our deliberations. In fact, I welcome that level of interest, along with the expertise demonstrated in all parts of the House, which has contributed and will continue to contribute to our thinking on the policy of a planning gain supplement. We have approached the question of whether to introduce a planning gain supplement—and if so, how best to design it—with a degree of caution and a significant degree of consultation. We published a wide-ranging consultation document in December 2005 on the principle of a planning gain supplement, and on 6 December 2006 we published three further consultation documents. The consultation will close on 28 February. The Treasury Select Committee commended the Government on our measured approach to these proposals. It said:"““We welcome the measured way in which the Government is consulting on and taking forward proposals for a Planning-gain Supplement.””" That process and approach will continue, but the Bill authorises three parties—Her Majesty’s Revenue and Customs, the Secretary of State for Communities and Local Government, and the Northern Ireland Departments—to incur preparatory expenditure. Nevertheless, the burden of, and the most significant responsibility for, building the administrative systems—and, ultimately, for managing any planning gain supplement—will rest with HMRC. Its expenditure before the introduction of any further legislation will include new information technology for the planning gain supplement and the adaptation of its existing system; designing the business systems necessary to administer the tax, and putting in place appropriately skilled staff to manage it; and equipping the evaluation office agency and the Valuation and Lands Agency in Northern Ireland with the necessary facilities to help administer a planning gain supplement, including staff, training, accommodation and IT equipment.