Ms Claragh Mulhern:

The transition arrangements are staggered. The way the legislation is set out at present is that if you lodge a planning application after 1 December 2024 and your land was subject to a transaction since 2021, you are in scope. However, if your land was subject to a transaction before December 2021, you have an extra year before the measure kicks in. Therefore, it will be the end of 2025 before the scheme applies to a planning application lodged at that point. It will apply to commercial land a year later than that.