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

I have been told that it has to be an authorised presence on that land. For example, it would have to have a licence. To bring to life the Deputy's point, let us say that we have a piece of land that is zoned for residential use, and in that piece of land there is a small section that Revenue deems is being used in such a way that it is important to the operation of commercial life within that community. That small piece of land could then be exempt from the residential zone and the zoned land tax, ZLT, but if the local authority and the Revenue Commissioners deem that the rest of that land is not fundamental to that commercial use, that land will be subject to the tax.