Aidan Davitt (Fianna Fail) | Oireachtas source

It will bring them in under the net. I suppose it is something that will be adjusted in the future and whatever else.

I appreciate that. I was just curious to see how it is working because there has been a lot of talk about it in small business.

I am also curious about something else that was highlighted to me recently on the property side. Many larger farms are being bought by people who are not naturally farmers, for use of a better phrase. Anyone can buy a farm if they want to, I suppose, but there seems to be a diversification whereby people with big portfolios buy farms because of the relief from inheritance tax if they want to pass on the farm to some of their siblings. Has Revenue seen a change in this recently? I am curious to hear the thoughts and opinions of the witnesses on this. Many farmers complain to me that guys are coming in to buy farms and giving them to their children to avoid tax. They are using it as a tax avoidance scheme. What is Revenue seeing at the coalface?