There is an asymmetry of skills, capacity and resources between LPAs and developers that means LPAs often struggle to challenge developers’ claims in viability assessments. Additionally, land values vary significantly across the country, so in some local areas, particularly less affluent areas, developers can argue that sites are not viable. Viability assessments are 28 Qq 44–45 29 Letter from the Permanent Secretary, 9 July 2025 30 C&AG’s Report, paras 2.9, 2.10 31 Letter from the Permanent Secretary, 9 July 2025 13 known to be difficult for LPAs to challenge as they are not transparent, and as a result, LPAs do not know if costs included by developers are realistic and reasonable.32 Sometimes developers will renegotiate their contributions with the LPA in the middle of a development using viability arguments as way to reduce their Section 106 contributions. This should be restricted to exceptional circumstances.