The Finance Bill 2017 provides that the age limit applying to consanguinity relief for qualifying land transfers will be removed, allowing for greater freedom when transferring a family farm. Subject to enactment, this means that it will be possible for all gifts and sales of farmlands to closely related family members to benefit from consanguinity relief at a stamp duty rate of 1%. I can also confirm that the consanguinity relief is being extended for a further three years, this will further the policy objective of encouraging the early transfer of farms to younger generations. These measures should be of interest to the individuals referenced by the Deputy.