Peter Mathews (Dublin South, Fine Gael) | Oireachtas source

That is all we want to know. A site value tax relates to the income generation capacity of any site, either in the form of rental for a house, office block or factory. There should be a sensible economic connection with the piece of physical land, and it would be a fair basis for starting the collection of a tax. If there is income from land, there is an ability to pay tax from the income.