Colm Burke (Cork North-Central, Fine Gael)

I have come across this issue, on which I agree with Deputy Timmins. In one case, someone who is actively farming and has zoned land has an agreement in place for the land to be developed but the local authority is delaying development through its preplanning process, which has taken over 18 months. In the meantime, the person is now liable for the tax even though they are actively pursuing the development of the land. They are actively farming but they are being penalised as a result. It is not the case that they have parked the issue. They are actively working to get the land developed.