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

Some of the feedback we received over the course of the year has been that some landowners did not know about this, did not know about the tax or did not engage in the process and seek a change in the zoning of their land, and made the case for another opportunity to be provided. Therefore, that is one of the motivations here. We are providing a further opportunity for people to engage in the process. The draft maps will be published by the local authorities on 1 February 2024. Alongside that, we have the circular already issued by the Minister, Deputy O’Brien, which will be accompanied or followed by the letter I referred to. Considering all of that alongside the other reasons and issues that have arisen across the year around the nature of the mapping process, the different application of that process across the country in the local authorities, the need to take account of the new provisions of the national planning framework and the updated capacity infrastructure of Uisce Éireann on balance, the Government felt the correct decision was to protect the policy and the policy intent. The existence of this legislation and the planned introduction of this tax is helping to make land available that would not otherwise be available for building homes. Therefore, we stand behind that and we have addressed as best we can the issues raised by those who are either subject to the tax or who believe they may be subject to it across this year.