David Stanton (Cork East, Fine Gael) | Oireachtas source

During his budget speech, the Minister for Finance said that the residential zoned land tax was "an important initiative to activate suitably zoned and serviced land for housing." He also went on to say that he was "extending the liability date of the tax by one year to allow for the planned 2024 review of maps to take place and to afford affected people with a further opportunity to engage with the process." Does this mean that land that has been zoned can be unzoned or rezoned? How will this work in practice? The Taoiseach may be able to give me an answer now or he may send me a note in that regard later. Some people's land was zoned without them knowing or wanting it to be zoned and they are now liable for a tax, which seems a bit unfair. Will the Taoiseach enlighten us on the matter?

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