Michael Creed (Cork North West, Fine Gael) | Oireachtas source

It is a blunt instrument but I can understand the reason it is there, which is to encourage transfers. However, there are so many different individual circumstances where someone is 65 or 66 years of age. It would be foolish of us to suggest that anyone who is 65 or 66 cannot actively contribute to or work a holding. He or she may have a young family and is not in a position to avail of an inheritance relief usefully at that stage.