Brian Lenihan Jnr (Dublin West, Fianna Fail)

This relates to the windfall tax. A total of six amendments has been proposed on the definition of rezoning. For a word that is used commonly in political discourse it is extraordinarily difficult to give it an exact legal definition.

The amendments have been made to remove any possible doubt about what is encompassed by the definition of rezoning in the sections. The proposed changes in the definitions provide that a rezoning decision covers two different positions. First, a change in rezoning of land from agricultural open space, recreational or amenity use to residential, commercial or industrial use or any mixture of such uses, and second, rezoning changes within these development land uses of residential, commercial or industrial, including a mixture of such uses. It can cover changes from residential, commercial or industrial use or any mixture of such uses to agricultural, open space, recreational or amenity use but as can be appreciated such changes are unlikely to occur in reality.

The proposed changes to the definition of rezoning necessitated the inclusion of two new definitions to cover development and non-development land uses. Development land use covers residential, commercial or industrial, including a mixture of such uses where non-development land use includes agricultural, open space, recreational or amenity use. In the provision as originally published the definition of rezoning included these land uses and covered various types of change. The amendments will ensure that there is no doubt about what a rezoning is within the development land use concept.

There are also several drafting amendments included in the technical amendments. They correct typographical errors and inadvertent exclusions. It is also proposed to make a related amendment to the definition of a qualifying land for capital gains tax treatment purposes.