planningsbelasting

Planningsbelasting is a term used in Dutch planning discourse to describe a proposed or implemented charge by a local government on developers or landowners to cover the costs associated with urban planning and land-use regulation. The concept is intended to reimburse part of the expenses incurred by authorities in preparing and enforcing plans, assessing projects, and delivering related services such as public consultation and infrastructure review.

The scope and design of a planningsbelasting can vary. It is often suggested to be based on measurable project characteristics such as floor area, anticipated construction value, or the scale of land-use change. Some models aim to link the tax to the expected impact on public infrastructure or services, while others treat it as a general planning fee. Revenues are typically collected at the permit stage or through ongoing development contributions, and may be earmarked for planning departments, staff capacity, or specific infrastructure investments linked to the approved development.

Legal and administrative considerations are central to its implementation. A planningsbelasting requires a clear legal basis, transparent calculation methods, and nondiscriminatory application. Exemptions or reduced rates may be debated for affordable housing, small-scale projects, or brownfield redevelopment to avoid unintended barriers to development.

Policy considerations include potential benefits such as more predictable funding for planning work, enhanced planning quality, and better alignment of costs with impacts. Critics argue that such a tax could raise development costs, affect housing affordability, or create market distortions if not carefully designed. In practice, similar instruments exist under names like development charges, impact fees, or planning obligations, with design and justification varying by jurisdiction.