I welcome to the Public Gallery my friends, Bertie, Helen, Denise and David, who are visiting the Dáil today. The issue I will home in on first in reference to the Bill is agriculture. The residential zoned land tax has been a source of much confusion, concern and anxiety for farmers and people who own land adjacent to towns in which the zoning has come into play. The tax has been deferred and I have had a commitment from the Taoiseach, given in the House, that nobody who has a functional farm will be liable for th…