Mr. Mark FitzGerald:

The national planning regulator could potentially own it, but the Department could own it as well, absolutely.

On the VAT issue, in terms of viability and affordability, my point is we have a major problem and need to build a lot of apartments in our cities. There is a problem about the viability of apartments in our cities. Why is there a problem?

There is a problem because the VAT rate is high, the construction costs are complex, and compliance, which is rightly part and parcel of modern day building, costs money. We need to make those apartments more viable. My point is if one brings down the VAT, particularly on apartments, it will help make them more viable. If one builds more apartments, it will then make them more affordable. That is the theory of it. I think it would turn into reality. Those are the responses to the questions raised.