Mr. Paul Hogan:

I will start and perhaps Ms Mulhern may come in on some of the detail, in particular with regard to the residential zoned land tax, RZLT. This is separate from the residential zoned land tax, which is being rolled out at the moment. The residential zoned land tax does not apply to land that is not serviced. If there are no services to your land, you do not pay. You are not in scope and are not eligible, so it does not affect you. It is only if you have a development that is serviced, which the State or whoever has put effort into servicing, that you are liable, because it is zoned, serviced and part of a plan that identifies it as contributing to satisfying housing need in that area. That is why it would come into the scope for the RZLT in the first place.

This is a separate thing that only applies from a future date when you go to develop land. It will only kick in at the earliest, as proposed at present, from 2024. Timelines, which we may discuss later, are subject to further consideration. This was framed last autumn and timing has moved on. The reality is that if you have serviced land which is zoned and you move to develop, these will apply.