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

The number of exemptions from this tax are very narrow. In theory, if the land has a zoning status that means housing should be being built on it and it would be subject to the tax. We do not have a minimum threshold of an area of land to which the tax should not apply. If there is any area in any village, to which the Deputy has referred, which meets the criteria of being zoned for residential use, serviced or serviceable, and uncontaminated, there will be a liability to pay tax on it.