This means forest owners need to purchase allowances if they wish to develop their land while, as many forest owners see it, farmers who have been a major cause of the pollution of Lake Taupo, will be rewarded with allowances and have no obligation to reduce their discharges to the environment. The Regional Council’s allocation rules mean that farmers will not be compelled to reduce discharges below recent levels and will be compensated if they do make reductions, a decision that was upheld by the Environment Court. It is not clear, however, if farmers will be compensated, when the plan is reviewed in 2020, if nitrogen reductions beyond 20% are required to protect the lake. Farmers in those catchments might increase nitrogen use (and hence pollution) in anticipation of a future allocation of nitrogen allowances.