Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I find that very hard to understand. I am not saying that I do not believe the Minister has received that advice. The tax code provides for taxation measures specifically to deal with land as opposed to buildings, for example, the vacant site levy. I cannot understand, therefore, why the Minister cannot introduce an exemption from CGT for certain properties, for example, land as opposed to buildings.