It is a requirement under the early retirement scheme that an applicant must have farmed for the ten calendar years prior to the signing of the transfer-lease documents and must, at the same time, derive not less than 25% of his-her income from farming. In the case of the person named he ceased farming in 1996-1997 and could not, therefore, satisfy these conditions.
The person named sought an exemption under force majeure from these conditions, on the grounds of his ill health. However, my Department, while sympathetic to the circumstances, took the view that he had in effect ceased farming five years ago and could not be regarded as a farmer for the purposes of the scheme.