The aim of recent reforms to the planning system was to simplify and speed up the production of plans. [ citation needed ] The financial costs and time delays associated with the new system are significant and the Barker Review of Housing Supply (2004) on the planning system suggested some of the requirements were unnecessary and delaying the delivery of sustainable and social housing, and recommended early revisions to the regulations.  HM Treasury noted the recommendation to redirect a portion of Section 106 financial contributions as a "planning gain supplement"" for wider community needs and has responded by an Act of Parliament that will levy "a tax on the increase in the value of land resulting from the grant of permission for development". 
Sections 303 to 314 deal with financial provision. This includes application fees to the LPA, costs of certain inquiries, grants for research and education, contributions by ministers towards compensation paid by local authorities, contribution by local authorities and statutory undertakers, assistance for acquisition of property where objection made to blight notice in certain cases, recovery from acquiring authorities of sums paid by way of compensation, sums recoverable from acquiring authorities reckonable for purposes of grant, expenses of government departments, general provision as to receipts of Secretary of State and the expenses of county councils.