Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On section 88, I have a concern about this because this measure has been looked for by my own party for many years. Indeed, others have called for a residential zoned land tax, RZLT. There has been delay after delay withy it and it was finally legislated for in last year's Finance Bill. There was a lead-in period that was significant, some would argue. However, there was a process that had to be gone through. Now, one year on, we have just delayed it all for another year. Considering we are in the middle of a housing crisis, that is not the appropriate or responsible thing for the Government to do. There are issues with the residential zoned land tax. I highlighted those issues on Committee Stage of the Finance Bill and in questions to the former Minister for Finance, Deputy Donohoe, in particular regarding actively farmed agricultural land. While I understand that is probably the key driver that is postponing the entire operation of the residential zoned land tax for another 12 months, this issue could have been dealt with. Indeed, there were comments from the Taoiseach who said the issue of agricultural land would be dealt with. We raised it on numerous occasions on the floor of the House asking for it to be dealt with, yet it has not been dealt with and it is not being dealt with in the context of this legislation either. It does not actually deal with the issue of farmland that is being actively farmed and that has been zoned for residential purposes.

I do not know what will change. The farmers have applied to the local authorities to have their land dezoned and the local authorities have said "No". They went to An Bord Pleanála, which has not worked, and therefore they are liable to the tax. Deferring it for another year for another mapping proposal will not deal with that. We also have a situation where land hoarding is taking place, but the whole thing will now be suspended, whereas active agricultural farmland could be exempted from this residential zoned land tax and the Government could look at it over the next year, if it needed to. However, such land could be exempted at this time which could allow for non-agricultural land that is serviced and is zoned to be subject to a tax if it is not being developed.

I cannot support delaying this for a year when there are solutions that should have been implemented before now, or indeed can be implemented between now and Report Stage, to deal with this.