Sean Barrett (Independent) | Oireachtas source

The 66 year olds concerned should have a better view of the future generation than to require a ¤3 million tax-free exemption to pass on businesses to their offspring. I thank the Senator and the Minister of State but we must consider how some people manage to get these concessions. Is there any production anyway? Why would a farmer hate the next generation so much that he will not hand land over unless he gets a ¤3 million tax exemption? Do we need such people?

I have been facilitated and thank Senators opposite and the Minister of State for that.