Eoin Ó Broin (Dublin Mid West, Sinn Fein) | Oireachtas source

This is important because development contributions are contributions to the local authority in lieu of the impact of and infrastructure requirement of development. The land value sharing tax is about capturing a portion of the uplift in the market value of the land. They are not necessarily the same thing. Is it the witnesses' understanding that the Minister intends to seek or request pre-legislative scrutiny for that?