The first step in implementing the Nature Restoration Fund is to produce Environmental Delivery Plans which will set out the nature and scale of mitigation needed in the location where a development happens.74 Natural England told us it is working on the first set of these plans.75 Government expects to publish the first Environmental Delivery Plans in the Spring and Summer of 2026. Natural England will lead the implementation of the Fund. It will be responsible for preparing the plans, designing the Nature Restoration Fund, and recommending the rate at which the levy should be set.76