Infrastructure levy for Scotland: discussion paper
This paper is to support discussion on options for an Infrastructure Levy for Scotland, to help fund infrastructure that supports wider growth.
Footnotes
1 Viability – UK Government Planning Policy Guidance
2 Aberdeen City and Shire SDPA v Elsick Development Company Limited (Scotland) [2017] UKSC66
3 Section 106 planning obligations are the English/Welsh equivalent of section 75 planning obligations
5 Introduction of an Infrastructure Charging Mechanism in Scotland: research project - section 6.3
Contact
Email: Infrastructure.Levy@gov.scot
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