Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

That has a big policy consequence as well. In essence, the Deputy is accepting my assumption that if we were to introduce such a tax measure, it would reduce the ability to make land available for additional homes. The Deputy’s answer to that question is that he would acquire it by means of compulsory purchase orders. That would have significant consequences for landowners. We can get the balance right in terms of encouraging the supply of more land in the future for the zoning of more land on which to build homes without needing to rely on the Deputy’s proposal.