Ms AnnMarie Farrelly:

On that last point first, it is really important that land is zoned in the right location. That is the first principle we work to. I can think of lots of examples in Fingal where sites in or on the edge of towns that should be zoned may be in another use at present. We would like to maintain the zoning in the right place first of all. That would be the principle to which we work. I will ask Ms Scully or Ms Igoe to come in on the point of levy.