Eoin Ó Broin (Dublin Mid West, Sinn Fein) | Oireachtas source

Sure. We have our existing-use value and our market value. As the witnesses said, the owner of the land can discharge responsibility or liability for 30% of the difference between the two valuations. Many developers will say that upfront costs are one of the most significant barriers to development. Let us imagine that many landowners who are also developers are unlikely to want to pay that upfront. At what point do they have to pay it? Is it at the point of planning or commencement completion?