Paschal Donohoe (Dublin Central, Fine Gael)
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It is low in terms of a percentage of the total value of the property but the landowner is paying capital gains tax. The trade-off is that I want to ensure that more land upon which we can build more homes will be made available. I am trying to get the balance right. I am not making this policy choice because of a desire to protect private gain, I am doing it to try to ensure that we will be in a situation where there will be more zoned land. Does the Deputy accept that if we were to introduce the measure he is proposing, we would reduce the incentives for making land available for the building of homes?