James Reilly (Dublin North, Fine Gael)

Indeed, and those who have inherited it like to hold onto it and not have it taken from them by the Minister and the Revenue Commissioners. Regarding what Deputy Ó Fearghaíl said, in sections 7(8) and 7(9), the Minister gives the lie to the fact she is taking into consideration the matters raised by Deputy Connaughton and others. She has raised the issue and then, in section 7(8), she takes it away unless one is the victim of a sudden illness. No other circumstance will apply. One may develop Alzheimer's, become infirm over the years or develop multi-infarct dementia or cancer. When we are older, these disease can be far slower in taking one away. Cancer in a young person can be aggressive and lead to someone's demise within four to six weeks, while it may go on for five years in an older person and something else might be the cause of the person's demise. In the interim the person has become enfeebled and needs care.

As my colleague has pointed out, with a farm worth €400,000, care could amount to €800 per week, and getting 20% back this amounts to €30,000 per year, or €300,000 after ten years. At this point the Revenue Commissioners will take the farm. The relative, who may have toiled on the farm for a subsistence wage in the expectation of inheriting it, will inherit nothing but a bill from the Revenue Commissioners and a forced closure. That is what my colleague pointed to and the reason we object to this so strongly.

The issue is not confined to farming and is relevant to all small businesses where people have lived over a shop, for example, and a nephew has taken over, or where there are two or three siblings living and aging together.

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