Pearse Doherty (Donegal, Sinn Fein)

I am happy to do that. With the Cathaoirleach's indulgence, I will also mention amendment No. 88, another amendment of mine which I know we will discuss later.

I agree with Deputy Timmins. Many years ago, I made the point to the Minister that there was an issue with the zoned land tax and agriculture but it was not heeded at the time. The easiest way to address it was to exempt active agricultural land. I think there is an issue with this. There is also a requirement for us to look at having a report on the effectiveness of the residential zoned land tax and how it is working. As of the middle of the year, 1,800 returns had been filed and, I understand, €40 million had been paid in terms of liabilities. The vacant home tax is another one of these.

How many years ago was the residential zoned land tax brought in? I am not sure we are seeing the effect of that tax or the vacant home tax. That is why we need to have a report on it, including looking at having incremental increases of 50% in subsequent years. That is why I tabled these two amendments on this issue.