Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

How could a local authority do that? I am thinking of villages in rural Ireland and within the control points, they are zoned for mixed use or residential purposes. There would not be a density of development in those villages. What would be exempt then would the curtilage of one's home. The Minister said he would not be taxing where a house could not be built. However, any other fields in those villages would come under the application of the tax.