Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I will talk to the Minister about one part of the clawback provision. The leasing of the agricultural property to a farmer within six years of the gift of inheritance is not considered a disposal that would give rise to the clawback of the relief. The existing reliefs support the transfer of farmland to active farmers. What are the Minister's views on this provision, which, if I am correct, would allow somebody to get that 90% reduction, giving them an effective tax rate of 3.3%, given that this person could then immediately lease the farm to another active farmer while not having to pull on the wellies and go up the yard?