The RTPI has criticised the government’s plans to introduce a planning gain supplement. “The PGS will create a polarity of investment between the north and south, encourages land-banking, creates inflexibility in the market and fails to support infrastructure planning,” said the institute. “The consultation paper makes clear the government proposes to charge the PGS when development begins and not when planning permission is granted. Developers will be able to gain planning permission and sit on the land at no charge for up to five years, until the planning permission runs out, the PGS is scrapped, or a new government is elected and rescind the tax to free up development land,” it added. “The government is putting the cart before the horse by insisting that money for infrastructure can only be taken once development actually begins.” The RTPI has also criticised the fact that the PGS gives local authorities greater control over infrastructure funding and planning, when it said infrastructure should be planned at a more strategic, regional level.