No pension, how to get government incentive?

I'm asking a question on behalf of my father and mother. Neither have a pension scheme set up and are just about to turn 60. They want to avail of the government's incentive to put their SSIA into a pension. They meet the criteria as far as I can tell. So:

a) can they avail of the scheme despite the fact that they're nearly at retirement age?

b) should they set up a pension scheme now before their SSIA's mature?

c) what type of pension would suit their situation.

Any suggestions would be appreciated.thanks