Fiscal austerity, affordable housing and the planning system: betterment tax and hypothecation

Article Abstract:

There is still considerable controversy in the UK about the number of new dwellings likely to be required in the early years of the 21st century. There is also ongoing debate about the provision of affordable housing. The provision of and access to affordable housing has now become a key element of planning policy. It is possible that reintroducing a national system of betterment tax, but with the tax take being hypothecated in alignment with locally arising requirements, would be the best approach to providing affordable housing. Hypothecation of taxes is not an element of the UK tax system, but it could be beneficial in relation to a tax on betterment.

Housing policy

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In tune with housing and planning

Article Abstract:

Ann Holmes was appointed Director of the National Housing and Town Planning Council (NHPTC) in July 1992. She believes that housing cannot be divorced from planning and it is necessary to view housing in a wider environmental context. She published Limbering Up - Community Empowerment on Peripheral Estates in 1992 which addressed issues concerned with housing and led to her conviction that poverty in peripheral estates will not be resolved until housing tenures receive equal treatment.

Interview, Holmes, Ann

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