Colm Burke (Cork North Central, Fine Gael) | Oireachtas source

I dealt with a very similar case to that which Deputy Denis Naughten has set out. It was a case in which a guy transferred a farm to his son. The farm was already in his son's name. Unfortunately, the son committed suicide and the farm reverted to the mother because the father had no remit. She did nothing with the farm; she did not have sufficient time to do anything. She transferred the farm to another son, who did not get the benefit of agricultural relief because he did not have the certificates. He had to pay a full round of tax on the farm. The mother ended up in a nursing home within 12 months of transferring the farm to the second son, and they have now been caught by the 7.5% per annum. She has been in a nursing home for some time now. The question arises, from when do the three years start running? I still do not have clarification on that question. It is very similar to what Deputy Denis Naughten said.