It goes without saying that the future of farming will depend on the influx of new entrants into the sector. The agri-food 2010 plan of action contained recommendations that should be introduced to encourage land mobility and early transfer. Currently, 20% of farm land is farmed by holders aged over 65 years. There are a number of tax incentives which aim to reduce the cost of farm transfers. The new scheme of early retirement allows for participation by part-time farmers to transfer land to younger farmers and to receive land transfers themselves. These changes make the scheme more attractive to both parties involved.