Oireachtas Joint and Select Committees
Thursday, 18 November 2021
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2021: Committee Stage (Resumed)
Paschal Donohoe (Dublin Central, Fine Gael)
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I will deal with each question in turn. In the case of the agricultural use of land zoned for residential purposes, the options will be to pay the tax, build homes on the land or change its zoning status. One of the key reasons we need a run-in period for this is that a dezoning or rezoning process will be put in place by local authorities to allow, for example, a farmer actively farming land zoned for residential use to apply to change the zoning status of that land. It will then be open to the local authority as to whether to grant that decision.