I wish to express my concern about the change in the stamp duty legislation. Agricultural land has been bundled with commercial rates for the past number of years. Yesterday, an increase from 2% to 6% was announced as a means to take money from those with development lands and commercial properties. Unfortunately, the initiative will also catch agricultural landholders. With Brexit on our doorstep, farmers are again facing an uphill battle in terms of this matter.

In terms of the Finance Bill, I am curious to know whether agricultural lands could be exempt from the 6% charge. The initiative is very unfair and will not help the agriculture industry.

The Leader might be able to provide clarification. Where development lands are being "hoarded", the term they are using at present, there will be a stamp duty of 3% in the first year, 7% the following year and 7% the year after on lands that are not brought into use. Does that apply to zoned lands or lands with full planning permission? I am curious to know.