Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I thank the Deputy.

The residential zone land tax will raise revenue. Any tax raises revenue. However, that is not the primary purpose of the tax. Its primary purpose is to make sure that where land is zoned for housing, it gets developed for housing. We are all aware of the need for additional housing in the State and the fact that much land that is zoned for housing is not being developed. That is the purpose of and the thinking behind the tax. It is a response to the severe housing crisis that our citizens face. I might be wrong about this - and I will check up on it - but my understanding is that the tax will not apply if reasonable efforts are being made to develop land. It is not that houses or apartments have to be built on the relevant land tomorrow but that those involved must enter into the process of applying for planning permission, etc. I will double-check on that. I agree that it would not be fair to impose the tax on somebody who is making reasonable efforts to develop land for housing.

It is worth pointing out that a landowner can request that land be dezoned. We accept that people have private property rights and that land might be in a family for generations and they may not want to develop it. Under the legislation, it is possible for someone who does not want land to be developed to request that it be dezoned. The latter then allows us to zone land elsewhere that can then be developed for housing.

I very much agree with the Deputy that we need to make sure that our planning departments are properly resourced. The same goes for An Bord Pleanála. We will build approximately 28,000 new homes in Ireland this year - more than any year in over a decade - but we need the figure to be much higher than that. We need to build well over 30,000 homes next year. Part of that is making sure that planning departments are properly resourced.

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