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

I appreciate that, but my question is not so much about the timeline, because even if we change that, the scenario still arises. This is not an argument against it. I am just trying to understand it. Because the levy applies effectively from the point at which the zoning was granted, which is a year or two years ago, depending on where one was in the planning cycle, whether I was due to commence next year, the year after that or the following year, given that in particular with large-scale projects it is a four- or five-year development timeline, there is now an extra charge. My question is less about whether the timeline is too short or long, and more about the extent to which the additional charge has been factored into the viability challenges that the development sector is telling us exist.