The Government published a consultation paper in December 2018 setting out proposals to make the system of developer contributions more efficient, transparent and accountable. The proposals will reduce the level of paperwork. For example, when a home owner obtains an exemption for a residential extension they will not be required to submit a commencement notice to the local authority before the building work commences. The forms ensure that the developer provides the necessary information to enable the local authority to make a fair and transparent assessment of the levy liabilities. They provide certainty for all parties, reduce the need to seek further information and provide a clear audit trail.