Previous representations were made in respect of the person concerned for answer on 27/02/2019, rep no. 9928/19. It was advised at that time that the file had been referred to the Social Welfare Appeals Office and I can confirm that a submission by the Deciding Officer was submitted on 11/03/2019 for decision.
Customers are obliged to supply information to allow the inspector to determine projected earnings. In this particular case the person concerned submitted his mother’s accounts as supporting material.
The Deputy has asked if the purchase of animal's pedigree or commercial is allowed for farm assist. I understand that the loan interest on same has been allowed, as per legislation.
Age related payments do not apply to Farm Assist.
The profit and loss accounts are used for the purposes of income tax assessment however the departments assessment is based on average projected earnings. As previously advised, the file has been forwarded to the Appeals Office and this issue will be examined as part of the appeal.
The figures referred to by the Deputy will be considered by the Appeals Office.
I trust that this clarified the matter for the Deputy.