Mr. Séamus Quigley:

I do not. It is definitely an issue. When it is pointed out to people that tax relief is available for the long-term leasing of land - it can be worth up to €20,000 over 12 years - they think this is great. When they meet their solicitors and accountants, however, they decide not to proceed with the leasing because they do not want the younger generation to have a large inheritance bill. These people tend to stay plodding along as best they can, while younger people work outside of farms and try to hang on until they can take over or the older people die. It is definitely an issue.