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

The local authorities will look at the zoning status of the land and then they will look at the use of the land. In sporting clubs all over the country, the land is either zoned for recreational use or, in some cases, for residential use but might have a lease, which allows it to be used by GAA clubs, sports clubs or whatever. In those circumstances, land used in that way will be exempt from this tax.