There is a view that owners of zoned and serviced land are waiting for higher prices and that is why they are not taking steps to develop their land or sell it to others who will. As I announced on Budget Day, it is my intention to launch a public consultation in the coming months on this issue. If this turns out to be a valid point of view, I will examine what taxation measures might be taken to penalise land owners who do not develop land that is already zoned and serviced. Any decisions regarding taxation or other appropriate measures will follow the consultation process.