This research aims to examine planning obligations, by answering if and how they affect property development and who pays for them. Planning obligations require developers to make in-kind or cash cont~butions p~or to the granting of planning consent. Uniquely in the UK, developers negotiate with local authoritie~ over the extent and scope of these contributions. The foci of this research relate to questions of who pays for planning obligations; what are the economic impacts of planning obligations on development;· and do local authoIjties and . developers have conflicting views during their negotiations? Planning obligations are a topical policy issue, as the Government is proposing to change the way they are implemented. The theoretical framework has two themes relating to the principles of land value taxation and development charges (a generic term for planning obligations), and to negotiation theories that explore the conditions under which satisfactory agreements can be reached. This research contributes to a significant gap in the UK literature when compared to the more economic approaches common in United States and elsewhere. The approach is also innovative because it introduces negotiation theories to the understanding of the current framework of planning obligations. Theories are discussed and elaborated within the context of case studies of recent practice in the Southern England borough councils of Basingstoke and Deane, Bracknell Forest, Fareham, Medway, Rushmoor and Test Valley. ii The thesis consists of four parts. The first part introduces the concept of developer charges and the specific British context of planning obligations. The second part investigates the economics of land taxation and development charges, and it identifies the applicable negotiation theories within an institutional framework. The third part sets out the methodology and the findings of the case study analysis. That analysis is based on detailed questionnaire results and interview findings aimed at revealing planners' and developers' views with regard to planning obligations and their negotiation strategies. Finally, the implications of the findings are discussed. It is argued that planning obligations do affect property development. Many planners think that developers alone bear the burden of this tax, rather than other agents. As a result of this and other factors, it is concluded that the present local institutional arrangements for negotiating planning obligations are unlikely to achieve optimum results.

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Thesis (M.A.)--McGill University, Montreal, 1913. / Includes bibliographical references (p. 55-56).

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2011 metų pabaigoje Seime priimti Žemės mokesčio įstatymo pakeitimai. Priėmus naują žemės mokesčio įstatymo pakeitimo įstatymą nuo 2013 metų pereita prie žemės mokesčio skaičiavimo nuo vidutinės žemės rinkos vertės, kuri nustatoma masinio arba individualaus vertinimo būdu. Iš esmės keičiasi ne pats žemės mokestis, o vertė, nuo kurios šis mokestis skaičiuojamas. Teisę nustatyti žemės mokesčio tarifus ir taip reguliuoti mokesčio dydį nuo 0,01 iki 4 procentų (vietoje buvusio 1,5 proc. tarifo) žemės vertės ribose įstatymas suteikia savivaldybėms. Panašūs įgaliojimai savivaldybėms vykdyti savarankišką mokesčių politiką yra suteikti nekilnojamojo turto mokesčio srityje bei nuomojant valstybinę žemę, kur jau eilę metų mokesčiai skaičiuojami nuo rinkos vertės, o savivaldybės turi kompetenciją spręsti dėl konkrečių tarifų nustatytose ribose. Ištyrus pasikeitimus galime pastebėti, jog naujas įstatymas nebuvo paruoštas iki galo, kadangi neaišku pagal kokias taisykles savivaldybės nustatinėja tarifus ar kaip bus nustatyta nenaudojama žemė. Taip pat dėl plataus žemės mokesčio tarifo intervalo, bei palikto tik vieno žemės apmokestinimo vertę mažinančio koeficiento šis įstatymas kai kuriems žemės savininkams mokesčius išaugino po kelis ar keliolika kartų. Magistratūros baigiamąjį darbą (MBD) sudaro: įvadas, 5 skyriai, 8 poskyriai, 4 skirsniai, išvados bei literatūros sąrašas. Darbo apimtis – 55 puslapiai, jame yra 11 paveikslų ir 7 lentelės. Bibliografinį aprašą sudaro 35 šaltiniai. / At the end of 2011 Seimas has adopted changes in land taxation system. Since 2013, after a new enactment came into force, the land was taxed according to the average land’s value in the market. The value was determined in a way of mass or individual appraisal. Generally, the tax on the land remained the same, just the value has changed, which resulted in different calculation of the taxes. The enactment provided the municipalities with the right to appraise and control the tariffs of the taxes on the land from 0.01 to 4 percent (instead of the former 1.5 percent tariff). Moreover, very similar enactments which enable the municipalities to implement an independent taxing policy have been provided in the real-estate and leasehold of government’s land areas, where the taxes used to be calculated according to the market value and the municipalities used to have the competence to decide on the certain tariffs within the limits for years. After having performed the analysis of the changes, it is noticeable that the new enactment has not been fully prepared as it is not clear according to what canon the municipalities appraise the tariffs or how they will identify the unexploited land. Finally, this enactment has caused the increase on the land taxes for some of the landlords in several or even more times, because of the wide interval of land tariff and only one coefficient which reduces the land’s taxation value left. This graduate work contains: preface, 5 chapters, 18... [to full text]