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

Mr. Jones's reading of the Bill is that, in that instance, only the Part V portion of the planning permission would not be relevant for the purposes of the land value sharing tax liability. The remainder of the housing would be. I presume, but I think the committee should clarify with the Department, whether a developer would be able to evade the land value sharing tax in the case of a turnkey property, where regardless of the planning permission, 100% of the properties are sold.