Mr. Paul Hogan:

I was thinking about this point because Deputy Ó Broin asked a similar question. If someone overpays for a site beyond the valuation but does not develop it, that site will be revalued at the next iteration of a development plan. The LVS obligation will be recalculated. Perhaps what was paid would set the future value. The logic would suggest that someone who overpays would want to be prepared to develop it. This is projecting it ahead.