Any reforms to land value capture should also be considerate of the wider tax system, to balance public needs and equitable charges on development. To support this work, the Government should publish updated land value estimates, which were last published in August 2020. If the Government does not intend to do so, it must explain why it no longer publishes this data. (Recommendation, Paragraph 28) 61 Reforms to Section 106 agreements

Any reforms to land value capture should also be considerate of the wider tax system, to balance public needs and equitable charges on development. To support this work, the Government should publish updated land value estimates, which were last published in August 2020. If the Government does not intend to do so, it must explain why it no longer publishes this data. (Recommendation, Paragraph 28) 61 Reforms to Section 106 agreements Type: recommendation | Number: 3 | Response status: under_consideration Government response: 30. The Government recognises that negotiating s106 planning obligations can increase costs for LPAs and developers. It is already the case that planning practice guidance on planning obligations encourages LPAs to use and publish standard forms and templates to assist with the process of agreeing p