Kathryn Reilly (Sinn Fein) | Oireachtas source

I move recommendation No. 7:

In page 102, between lines 18 and 19, to insert the following:
"(iv) in the event where the donee or successor is not living in Ireland the conditions outlined in subparagraphs (i) and (ii) do not commence until three years after the valuation date of the gift.",".

I raised this issue on Second Stage and my colleague, Deputy Caoimhghín Ó Caoláin, raised it on the Order of Business in the Dáil last week. It deals with a perceived gap in the intent of the section. The recommendation seeks to close the gap by allowing young people who have emigrated to avail of the scheme, even if they cannot get home immediately. I am aware they can lease the land but I understand it would have to be for six years. I dealt with the issue in depth and do not intend to repeat it. The recommendation seeks to address the gap by allowing young people who have left the country and want to come home to farm but may not be able to farm land for the required time. I would be open to any suggestions the Minister of State may have on the issue.