To be eligible to participate in the scheme of early retirement from farming an applicant must have been engaged in farming as his or her main occupation in the ten years prior to the date of the final transfer of all eligible land. This means that the applicant must have obtained at least 50 per cent of his or her income from farming or a combination of farming, forestry, on-farm tourism and crafts. In the latter case farming must account for at least 25 per cent of total income. Income from the letting of land for 11 months or more in any given year, counts as non-farm income.
The examination of the application in this case showed that all the applicants lands were rented for 11 month periods during years 1981 to 1992 inclusive. In the circumstances, the applicant does not meet the requirement to have been engaged in farming as a main occupation in the ten years prior to the final transfer of land and the application cannot be accepted.