Paul McAuliffe (Dublin North West, Fianna Fail) | Oireachtas source

I have some questions before we move to the next round. The objective of this is to encourage development but it also brings a new focus on decisions by local authorities to apply a particular zoning. I am thinking about the mixed ownership Mr. Hogan spoke about in strategic development regeneration area, SDRA, type developments. Where an old industrial area, for example, a Dublin industrial estate, was zoned as Z14, which is for mixed-use and predominantly residential, does the zoned land tax then apply to those owners who continue to carry out commercial activity in those areas that have been newly rezoned as Z14?