Ms Claragh Mulhern:

This is something we have been looking at and, obviously, there is a lot of focus on dereliction at the moment. There are differences between them. If land is on the derelict sites register, then it is not subject to residential zoned land tax, RZLT, because we have to avoid double taxation. If it is not on the derelict sites register and the site has been determined to be vacant or idle for the purposes of the legislation, then it is in scope for RZLT.