Pearse Doherty (Donegal, Sinn Fein)
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The run-in period is to provide for awareness of this. The reality is that if a town is zoned for housing, it would be rare if a piece of land in the centre of that town would be unzoned. Further questions arise on this issue. We must examine the issue of housing needs. The same tax will be applied to a person in a village in a rural community where there is a housing need as will be applied to those in certain areas where there is a major housing need. We know there is a housing need everywhere. That is reason this type of tax on developed land needs to be introduced. The fact that it will be applied to land in a village at the same level as to a vacant site in the centre of Dublin could be problematic.