Legal Opinion on Inclusionary Housing “In-Lieu” Payments
The legal opinion, which has just been published by the two organisations (Ndifuna Ukwazi and DAG), determines that Inclusionary Housing in-lieu fees do not qualify as a tax in a legal sense.In his analysis, Budlender SC notes that the “In-Lieu” payment, though resembling a tax, is designed to generate revenue for Inclusionary Housing rather than…