Paddy Burke (Fine Gael) | Oireachtas source

The residential zoned land tax will have some difficulties, I presume, in its implementation, particularly in rural villages and rural towns. As I understand from what the Minister of State proposes, the landowner can apply not to have his land zoned. Would that be the case? If it is not zoned, he does not fall under the criteria even though the land may have all the services. Would it be fair to say that would be the case? We know in some cases where land is zoned by local authorities that the landowner may not know it has been zoned. All of a sudden, such a person who is perhaps farming full time would be hit with a huge bill and he or she would not be able to pay it because the farming enterprise would not be able to pay for the new tax arising from the land being rezoned. How does the Government expect that to work out on the ground?