Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Yes, someone of any age can do the transfer. After the year is up, the 65 years limit moves to 66 years and the lessor may be 66 years of age or younger. It is putting in a deadline to incentivise transfers.

In the typical family, the father is thinking of doing it. However, if he does not do it in the next 12 months-----