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

That makes the process clear. One concern about this is whether it might contribute to future land price inflation. It is not for the stuff that has already been zoned and valued but future prices. Has there been any assessment, study or attempt to examine whether there could be an unintended consequence of contributing to land price inflation? A seller of land who is not a developer, but who, as Mr. Hogan said, is trying to capitalise on land values, increases the overall price in order to compensate for the loss. How does that interaction work both for the seller of the land and the buyer of the land once this tax becomes liable for future zonings or rezonings?