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

At the point of valuation, there is the existing-use value and the market value. The tax liability is calculated based on 30% of the difference between the two. In another instance, at the point of valuation, if that land had previously been residentially zoned and was rezoned as residential or the zoning was left even though no development had taken place, how is the gap between the existing use and the market value calculated in that case?