In the case of self-employed people the legislation provides that they be assessed on the basis of their cash income. The usual procedure is to ascertain net earnings for the previous year. This represents a reference or starting point for the assessment of the means of self-employed people such as tradesmen and smallholders.
The previous year position is then updated in the light of current circumstances and expected position over the next 12 months. Where opportunities for self-employment are likely to be less in the year ahead an adjustment will be made to reflect this.
It is also open to any claimant to apply for a review of the means assessment if their circumstances deteriorate. A customer can appeal to the independent Social Welfare Appeals Office if still dissatisfied with an assessment.
Methods of assessment are kept under review by my Department. The method of assessment used in self-employed cases has the necessary flexibility to respond to variations in the circumstances of claimants. I will keep its operation under review.