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Section 106 Agreements

Volume 455: debated on Wednesday 10 January 2007

To ask the Secretary of State for Communities and Local Government whether her Department defines Section 106 agreements as a tax. (103886)

The Department for Communities and Local Government does not define what is a tax or not. The definition of tax is part of the national accounts, which are compiled by the Office for National Statistics (ONS). ONS’s National Accounts Classification Committee has not considered planning obligations.