Michael McGrath (Cork South Central, Fianna Fail)
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This is a tax that is due to come into effect on 1 January. The legislation is in place and is being given effect to. Part of that involves many landowners engaging with their local authority and subsequently by appeal to An Bord Pleanála, if they believe they should be outside the scope of the tax or if they are seeking to have their land dezoned. In the lead-up to the budget, and given that we are essentially on the eve of the tax coming into effect, I am taking the opportunity to examine the legislation to see what improvements or changes may be required. Whatever decision the Government makes will be set out on budget day.