Dr. Se?n Healy:

The Kenny report, precisely. Something along those kinds of lines. We suggested an additional percentage on top of the actual basic agricultural value of the land.

In that case then it would control the whole issue. At the time it was a different way of controlling the windfall gain, and it would have been quite effective in that context. The proposal was contained in the final report of the commission or the committee, whichever it was at the time - it was a long time ago. That bird has flown in the sense that all of that land, which we are talking about now, has been bought up and it has to be dealt with in a different way. The windfall tax issue or the approach to it, is a very effective way of doing it.