The means test for smallholder's assistance is based on the net income from the holding after allowance is made for expenses actually and necessarily incurred. Allowance is made for stock replacement, feeding costs, electricity and other factors. In determining income for farm income tax purposes, allowances are also made by the Revenue Commissioners for these expenses but special allowances are made in some cases in line with taxation policy generally. In addition the Revenue Commissioners allow the usual personal tax allowances which are available to all taxpayers. The means test operated by my Department is designed to ascertain the actual income position in a particular year.
In determining the income of farm applicants for social assistance the net income received during the year immediately preceding the date of claim is normally taken for the purpose of assessing their means. This is only done after the social welfare officer of my Department is satisfied that similar opportunities for income from the holding will arise in the coming year.
If the social welfare officer is of the opinion that the income from a farm holding will have increased or decreased, the officer will estimate the expected income in the coming 12 months based on the circumstances in each particular case.
While the assessment procedure is kept under review, there are no plans at present to change the rules for assessment of farm incomes for unemployment assistance purposes.