Ms Claragh Mulhern:

-----of anything commercially sensitive. There is a theoretical start point to this, but then we need to understand what it actually looks like on the ground. As Mr. Hogan has mentioned, we tried to understand the interaction between this and other contributions such as section 48, Irish Water, or Uisce Éireann as it is now called, and Part V. That was all looked at in terms of the overall mix and going back to the crucial element of being fair, reasonable and proportionate, it being absolutely essential to get the balance right between the State taking a fair share on behalf of the community but also not ending up in a situation where we distort the market to an extent where development does not come forward for housing purposes.