Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The Deputy will have been as aware as I am of the definition of "commercial property". In putting the point to me about relief, he neglected to state that we have brought the relief in at 1% with no age limit for the next three years and that at the end of three years, we will revert to an age limit. The way in which we are looking to maintain the incentive is by having this window in place for three years only. At the end of the three year period, it will revert to an age limit fixed by the Minister of the day. I did that in recognition of the concerns raised with me in relation to the integrity of the family farm. A measure like this was justified, which is why it is included in the Finance Bill.

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