Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

That is exactly my point, 100%. The relief - 90% or something like this - is available for farmers to hand over the asset to the children and not be subject to capitals gains tax. We are now extending it to cover renting to people other than the child, which is understandable because if one rents the farm, it will be farmers who will farm it. If one disposes of it - this is about encouraging farmers to hand over their farms - there is no guarantee the farm will be sold-----