asked the Minister for Finance the number of farms that have been surveyed by the land tax inspectors; the number that will pay land tax in 1986; the estimated total cost of assessing farmers; when the assessment will be completed; the number of people employed in the assessment and their qualifications; the acreage of land assessed each day; the role the farmer plays when the inspector calls and if he should make himself available; if housing and yards are being measured by the inspectors; the acreage surveyed that will not qualify; and the number of farms that will not qualify.
Written Answers. - Farm Tax.
182.
By end-December 1985, 844 holdings had been assessed by inspectors in the farm classification office.
The number of occupiers who will be liable for farm tax in any year will depend on the threshold fixed for liability to the tax in that year. This, in turn, will depend on the rate of progress being achieved by the farm tax commissioner in carrying out assessments.
The cost in 1986 is estimated at £6.053 million. It is hoped to complete the work within the next five to six years and, on that basis, the total cost is estimated at some £30 million to £40 million. There are approximately 175 field staff on assessment work. They all hold academic qualifications in agricultural science or an analogous degree.
The daily rate of assessment is at present in the region of 4,000 statute acres. It is considered that this rate will increase substantially without a corresponding increase in costs.
When the assessing officer calls to inspect a holding, the farmer should provide whatever information is sought in relation to land occupied, boundaries etc. Section 17 of the Farm Tax Act requires that this information be given. A farmer who considers that there are limitations affecting the productivity of his holding should so advise the assessor. Such information will be welcomed and taken into account to the extent that this is possible under the Act.
Dwelling houses will be excluded from the area of land assessed. Farmyards will, in general, be included.
All holdings having less than 20 adjusted acres will be excluded from liability for farm tax. It will not be possible until the entire classification is completed to say how many holdings will be in the excluded category.