Some changes were introduced at Committee Stage and the main changes are as follows:

• The relief is available for inheritances but it is only available by way of gift where it is taken by a dependent relative who is permanently incapacitated or over 65 years of age.
• The house must be occupied by the disponer and the beneficiary on the date of the inheritance except where the gift is to a dependent relative.
• The age at which a beneficiary can take a property without being subject to a clawback is increased from 55 years to 65 years.