Zakah due on a piece of land dedicated for construction

Q 3: If one buys a piece of land to build a villa thereon and then sell it, then (Part No. 8; Page No. 110) the construction takes two years, will the Zakah (obligatory charity) be due on him during these two years ? Please, advise. May Allah reward you with the best!

A 3: For the period of building, construction and preparation, no Zakah is due on the mentioned land until the construction is finished and the building becomes ready for sale. Only then does the Zakah become due for each year that passes while it is offered for sale. It should be evaluated by the end of every year and 2.5% from its value should be paid as the due Zakah.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.