The residential zoned land tax is due to come into place on 1 February 2025. Is there any case for a further review of it? One-size-fits-all does not help in my constituency of Sligo-Leitrim or in south Donegal. Local authorities need to identify demand and growth centres. We need to have a further review of the residential zoned land tax.

The Deputy will remember the issues in this regard over the summer months. The Government has decided to proceed with this tax because it is important, and the Deputy shares this view, that in a housing crisis there is not any land hoarding. To his point, it is also important that the tax needs to be implemented in a fair manner. There is a difference between land hoarding and people who are carrying out a variety of activities, including farming and agricultural work. This is something the Government will continue to closely monitor as the tax is in place. We are trying to get the balance right here. We are taking a number of steps to exclude active farmers, which is important. We will continue to keep implementation of this tax under review.