Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

In recent months, a number of issues have arisen that have convinced me, and the Government more generally, of the need to defer the liability date. We are doing so while at the same maintaining the policy intent. The policy intent and the legislative framework remains in place. However, a number of issues have arisen, including the need for farmers and other landowners to have another opportunity to seek a change in the zoning of their land. It is right to provide that opportunity, and that is what we are doing.

The issue we are legislating for in this Bill is another one of strategic land reserve or statutory phasing. The inconsistencies that have arisen in how the mapping process has been applied across the country is an issue that, we believe, needs to be addressed. Then we have the national planning framework, which, as the Deputy will be aware, is under review to ensure that it is incorporated into development plans and to ensure that there is enough land zoned to meet the needs over the medium run. In addition, we are also receiving capacity updates from Uisce Éireann because that has an impact on whether land is genuinely serviced and capable of being developed quickly. That is another issue.

When we considered the matter in the round, we felt that the best course of action was protect the policy intent. The existence of the legislation and the impending introduction of the tax changes behaviour. It has had an impact. The Department of Housing, Local Government and Heritage would make the point that it has led to some land coming to the market that otherwise would not have come to the market, including some farm land that has been made available for sale and which will be the subject now of the planning process and, ultimately, be developed. Those were some of the factors that we considered in arriving at the conclusion that the best course of action was a one-year deferral of the liability date while protecting the policy intent and the objective of the legislation.