Mary Butler (Waterford, Fianna Fail)
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I will table the amendment on Report Stage. The provision was suggested by Deputy Cahill as well because he had come across similar cases.

In order for a farmer, landowner or business owner to avail of the three-year cap, he or she must appoint a successor. The successor must be a member of his or her family. The successor does not have to be the person who will benefit from the person's will. There is a only a small number of bachelor farmers but I had three cases where people were not in a position to enter a nursing home because they were not able to appoint a successor under the current legislation. We will certainly make sure this matter is dealt with on Report Stage. Where a bachelor farmer is, say, 80 years of age at the moment, his cousin will be of the same age so obviously could not be appointed as successor. A reference to a first cousin once removed, twice removed and thrice removed will be included to deal with this scenario. I thank the Deputies for their work on this matter.