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

I have one final question in respect of a clarification of the clarifications, if that makes sense. The first one goes back to a point raised at the start on whether the valuation date is established at the point of rezoning or the creation of the development plan. Simpletons like me would not have noticed a difference between those two things. Ultimately, the zoning is when the development plan is adopted.