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Dáil Éireann díospóireacht -
Thursday, 21 Nov 1991

Vol. 413 No. 3

Written Answers. - Taxation Matters.

John O'Leary

Ceist:

36 Mr. O'Leary asked the Minister for Social Welfare the reason self-employed persons, including smallholders, are not means tested in respect of the current year rather than for the previous year; and if he intends to amend the legislation in this regard.

The legislation provides that in the absence of other means of ascertaining the income of a person, his income shall be taken as the income in the preceding year. In establishing the income of self-employed and smallholder applicants for social assistance the income net of expenses during the year immediately preceding the date of claim is usually taken for the purpose of assessing means. This is only done after a social welfare officer of my Department is satisfied that similar opportunities for self-employment or for income from the holding still apply.

If the social welfare officer is of the opinion that the opportunities for selfemployment have either increased or decreased, the officer will estimate the expected income in the coming 12 months based on the circumstances in each particular case. There are no plans at present to change this method of assessment.

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