Ms Claragh Mulhern:

Not at all. It is useful. Obviously, RZLT and LVS are intended to work together but they have different criteria and scope, so it is probably useful to distinguish them. I will start with RZLT because that is a tax in a more straightforward sense, in one way. The way it works for lands that are zoned for residential purposes and mixed-use, as we were just discussing with the Chair, is that if the lands are vacant or idle, then they will be required to pay an annual set tax.