Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I have a brief question about this section, which I welcome. It deals with the issue of capital acquisitions tax, CAT, for foster children and the fact it will apply in the same way as it would apply to a child from a parent and from a sibling - from the foster brother or sister to the foster child. There obviously must be criteria involved in this. The only question I have is on situations where a child is in the care of the same foster parent for at least five years prior to turning 18. We could all talk about what the appropriate number is, so I have no issue with the five years as such, but is there a rationale for the criterion relating to someone turning 18? I am conscious some foster children will remain with the family into college life and all the rest. A child could arrive at the age of 16 and still be there five, six or seven years later. What is the rationale behind that criterion?