Ms Claragh Mulhern:

The residential zoned land tax, as Mr. Hogan mentioned, is separate from this but they are intended to work in tandem and be complementary. To take a step back for a moment, in terms of zoning and the approach to zoning, the idea of zoning is, in a plan-led fashion, to identify land suitable for particular types of use. The key focus at the moment is on housing but this measure will apply more broadly to development land. The key to all of that is identifying where the suitable land is and making sure it can be serviced and provide the infrastructure needed to activate it. We are trying to get to a situation in which we can target infrastructure provision in the right locations in order that those lands can be brought forward for development. The RZLT, as Mr. Hogan mentioned, is intended to prompt the activation of land that has already had the benefit of investment and infrastructure, whereas this measure will have a broader scope. It will apply to all zoned development land.