To ask the Chancellor of the Exchequer how much has been spent on consulting on and preparing for a planning gain supplement tax. (119431)

The Treasury, HM Revenue and Customs, and the Department for Communities and Local Government have undertaken preliminary work to develop and explore the feasibility of a planning gain supplement since 2004. This has included the publication of one consultation document alongside the 2005 pre-Budget report and three consultation documents alongside the 2006 pre-Budget report. The costs incurred have been borne by the respective Departments as part of the normal policy development process.