asked the Minister for Agriculture and Food if his attention has been drawn to the fact that a British study The Reform of Social Security by Dilnot, Kay and Morris, published by the Institute of Fiscal Studies, page 44, estimated that the administrative cost of operating the means test for supplementary benefit was 10 pence for every pound paid out; the calculations, if any, he has done in respect of each of the means tested schemes or income thresholds operated by his Department or by agencies under his aegis; and if he will make a statement on the matter.
Written Answers. - Means Testing.
50.
Where income levels are specified in schemes operated by my Department, the practice is, whenever possible, to rely on figures certified by the Revenue Commissioners for income tax purposes. Little extra work is therefore involved.
51.
asked the Minister for Agriculture and Food if he, or any body under his aegis operates means tests or income thresholds for any purpose, for example tax exemption, eligibility for charge or benefit; in respect of such means test or income thresholds (a) the levels at which they operate and the period over which they are assessed; (b) if account is taken of the income of a spouse, and if so, the way in which this has been done; (c) if account is taken of the income of other household members; and if so, the way in which this has been done; (d) if account is taken of the costs of maintaining dependent children or other dependants; (e) if any income for example social welfare payments, or the imputed value of home ownership is ignored or discounted in any way; (f) if the value of property, real or personal, is included and if so, the basis on which it is included; (g) when the levels were last revised in line with inflation; and (h) if there is a distinction in the way the means test operates between a couple who are married and a couple living together but not married.
My Department operates off-farm income limits to determine eligibility for grants under the Disadvantaged Areas Schemes:
(a) If the off-farm income exceeds £6,400 for income tax year ended 5 April 1987, no 1987 grants will be paid. If it exceeds £5,200 for income tax year ended 5 April 1988, no 1988 grants will be paid.
(b) Spouse's income is included. Total of taxable income shown on P.60 forms for the applicant and spouse or on other documentation from Revenue Commissioners for income tax year concerned is taken into account.
(c) Income of other household members is not counted.
(d) No account is taken of costs of maintaining dependent children or other dependants.
(e) As indicated above only taxable income is taken into account.
(f) The value of property, real or personal, is not included.
(g) The levels are not set in line with inflation.
(h) Where a couple are not married both their incomes are taken into account if they are joint applicants under the schemes.