Darragh O'Brien (Dublin Fingal, Fianna Fail) | Oireachtas source

I thank the Deputy for raising this issue. A number of people have raised the matter of phased zoning, where the zoning will take place after another development is done. We are looking at that specific issue. The residential zoned land tax, as the Deputy rightly said, is about activation and making sure people are not sitting on land that could be developed and ensuring it is developed. In those instances, we are looking at a solution where the land's zoning is predicated on other lands being developed before it. We can work through that and I will keep the Deputy informed on the issue.

See this speech in context