Damien English (Meath West, Fine Gael) | Oireachtas source

The original charge was based on 0.1 of a hectare. As a result of an amendment tabled by Deputy Mick Wallace, it was increased to 0.5 of a hectare. However, the size can be examined again in the future when we will probably fight over what the figure should be.

The charge will kick in from 2019, but the money will only be collected from 2020. It is not the case that the introduction of the tax was delayed. It is simply a matter that we had to give people some time. We know what the Attorney General's advice is. We would all have liked to see the tax being introduced straightaway, but it could just not be done.

On sites not being needed, if there is no housing need, the levy cannot be charged. Housing need is part of the requirements one must show to charge a vacant site levy. Therefore, the levy will not be charged in the areas described. Also, if land has always been been used for farming and was purchased before the register was established, it will not be levied. The amendment clarifies the matter, on which guidance notes will be given to local authorities. However, it is a different story if land was purchased by local authorities for residential or development purposes. If someone is genuinely farming and has always been, he or she will be looked after.