Social welfare legislation provides for the assessment of smallholders means as the gross yearly income from the holding less expenses necessarily incurred. It is a factual assessment and is designed to reflect the actual net income to the smallholder from working his farm. I presume there may be women smallholders.I will have to talk to my Department about gender-proofing my replies in future.
In computing income, account is taken of the value of sales of milk, livestock, crops and subsidy payments such as headage payments. All expenses actually and necessarily incurred are deducted from this. These include the cost of fertilisers, repairs to farm building and fences, the cost of replacing farm machinery, use of hired labour other than family members, the cost of electricity and transport used for farming purposes, veterinary expenses, purchases of fodder and animal feed, rent of land, crop sprays etc.
The claimant is given a copy of the report by the investigating officer on the sources of income and expenses and is also given details of how the deciding officer has calculated the means and how this determines the rate of assistance payable.
In practice, most smallholders applicants for unemployment assistance are not liable for tax and are not required to submit tax returns. In so far as any assessments which are available show the factual income position, as required under social welfare legislation, they would be used by the social welfare inspector in preparing his report. However, the use of tax assessments would not be a reliable approach in all cases.
Any smallholder who is dissatisfied with the rate of means assessed may apply for a review or may appeal the assessment to the independent social welfare appeals office. The procedure in this regard is the same as for all categories of claimant.