Paul Bradford (Fine Gael)

I am content with the valuation aspect. While I might not have been listening as intently as I should have been, what is the position on the one acre limit? Perhaps it has come from somewhere else. It is my understanding that if my next-door neighbour wanted to provide a site and the field in question was 1.5 acres, he or she would not be exempt from the windfall tax. Is that correct?