John Cummins (Fine Gael) | Oireachtas source

I know; that is correct. What about the difficulty now for some people in the context of the residential zoned land tax? If we were to take a farmer looking to offload a parcel of land, because he or she does not want to be caught by the tax, there is an issue in servicing that land or with the cost of servicing that land and that does not bring that land bank into use for development purposes.