Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

All I can do is deal with what is in front of me on this occasion. With the movements in capital gains tax and stamp duty, and the attempts to ensure that more land is made available for development for building, circumstances change. Circumstances arise depending on what has happened in the previous 12 months. We are not satisfied with the quantity of land that has been made available or the quantity of building that has happened in the last 12 months, and we feel this is a better system structure for the coming year.