The residential zoned land tax was introduced by means of the Finance Act in order to activate land for development and thereby increase housing supply. The rate of the tax is 3% of the annual market value of the land. The Irish Farmers Association, IFA, and the Irish Rural Association have strongly opposed land that currently forms an integral part of existing farm operations being subject to the residential zoned land tax. Irish farm families, often spanning multiple generations, are private landowners who utilise land for food production. They have not caused or influenced the housing crisis. They are not builders, they are not speculators and they are not developers who are withholding land from being developed for residential purposes. They should be exempt from this tax, as they were from the vacant sites levy, that is, the predecessor to the residential zoned land tax.

At present, there is exemption for farmed land within these zones. If applicable, however, a person can challenge the inclusion of such land to his or her local authority. It does not make sense to go after a family unit that is farming land. Such land may be on the edge of a town or a village and it might be deemed to be suitable for housing. However, those people did not develop that land during the boom when they may have been offered large sums of money to do so. I know of land that is available in towns and villages, including Killarney, where people are farming. They are milking cows and they want to continue to do so. These people are not developers or speculators and they cannot be accused of hoarding land. They are utilising every blade of grass. Surely be to God, their case should be looked at and their land should be considered to be exempt. Failure to deal with this matter properly will be detrimental to their family farm operations.

Recently, a family from Killorglin visited me at my clinic. They own land on the edge of Killorglin town. Anyone could look at the land and say that it is very valuable and that it would be very profitable if they were to sell it and cash in their chips. They do not want to do that. They are farming the land. All they want is to be left alone. If this tax were to be imposed on them, it would cost them €30,000 per year. They do not make €30,000 from their farming operation. They are just getting by; they are getting on with life and making a living. They not looking for anything from the State, but they do not want to be penalised by it for just getting on with their lives. Will the Taoiseach look at this again and ensure that we do not put these farmers out of existence at a time when they should be left alone and encouraged to make a living for themselves? That is all they want.

As everyone in this House knows, we are in the teeth of a serious housing crisis. We need to build more homes, and we need to build them as quickly as possible. What councillors around the country have done is zone land around our towns, villages and cities for development. They have made the right decision in that regard. Of course, they have zoned the land that is most appropriate, namely, that which is near urban centres. In most cases, this is serviced land and it is the right land to be zoned. We want that land to be developed.

We fully appreciate that there are people who own land that has perhaps been in their family for generations and they do not want it developed. They want to continue to farm it, as the Deputy mentioned, or they may have their own reasons as to why they do not want to move, such as because the land has been in their families for a long time. That is why there is provision in the legislation for landowners to request that their land be dezoned in order that they can continue to milk cows, grow barley or use the land whatever purpose they choose. So far, 210 landowners have made submissions seeking the dezoning of their land in order that they can continue to do what they have done for generations. That option is open to them.

If there is land in a suitable place for housing that is not being actively farmed, of course - no problem in the world - it should be taxed because we want to encourage the use of that land. We should not go after farmers, however. One thing that has transpired, and I know I am only giving an example for everybody else in the House, is that people have come to me who missed the date for inclusion in the exemption because they were not aware of it. The matter simply passed them by. They were getting on with their lives and did not realise that this was happening. They are not going to be included in any exemption. That is why I ask the Taoiseach to ensure that people who are special cases, who are genuine farmers and who are not hoarding land will be exempt from this tax, however that is managed. This is a reasonable and sensible plea to make on behalf of those people. Nobody should be hoarding land when there is a housing crisis. Nobody should be holding on to anything. We should be utilising every bit of land, every house and every type of accommodation that is available in order to ensure that have a roof over their heads. The Government should not be doing one thing at the expense of the other. Let farmers continue farming and let us build houses where we should be building them.

It is reasonable for farmers to say, "This is my farm. I own this land. It has been in my family for generations and I don't want to develop it. I want to continue to farm it." That is why we have a mechanism in place to allow people to request that their land be dezoned. So far, 1,687 submissions have been submitted to local authorities by landowners. Local authorities are going to consider those submissions. If landowners do not get the answers they want, they have the right to appeal to An Bord Pleanála. It is important to bear that in mind. Of the more than 1,600 landowners involved, 210 have done exactly what Deputy Michael Healy-Rae said. They have indicated that they do not want their land developed and do not want housing estates on it. They want to continue to farm their land as they have done all their lives and as their families have done before them. That is why 210 landowners have requested dezoning already.

I take the Deputy's point that people may have missed the deadline. I am not sure if there is something we can do about that, but I will speak with the Minister for Housing, Local Government and Heritage, Deputy Darragh O'Brien, to see if that is possible.