http___www.welfare.ie_ga_Pages_1058_Farm-Assist.aspx_2.xml
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Rules The means test takes account of virtually every form of income but assesses it in different ways and disregards various amounts. Different rules apply to income from farming and other forms of self-employment, income from certain schemes such as the Rural Environmental Protection Scheme (REPS), income from employment and income from property and capital. Farm income Your income from farming is assessed as gross income that you, your spouse, civil partner or cohabitant may be expected to receive minus any expenses you incur to earn that income. Your income from the previous 12 months is used to assess your likely future earnings. However it is not simply assumed that your previous year’s earnings will be repeated the following year as farmers can have significant variations in income from year to year. When you apply for Farm Assist, a social welfare inspector will call to see you and ask to see various documents. For example, accounts prepared for tax purposes, creamery returns, cattle registration cards, details of headage payments and area aid. They will also want information on the sale of crops, cattle, milk and other produce. The inspector will then assess the costs actually and necessarily incurred in connection with the running of the farm. These costs may include rent, annuities, the cost of inputs like feed and fertiliser and the depreciation of farm machinery. Labour costs are taken into account, with the exception of the labour of the farmer and their spouse, civil partner or cohabitant. You are entitled to receive a copy of this farm income calculation. Other income from self-employment If you or your spouse, cohabitant or civil partner has other income from self-employment, this is also assessed, taking into account the costs incurred in the business. The income from farming and other forms of self-employment is added together and the costs involved are deducted. From 3 April 2013 100% of your means from self-employment (with no disregards for dependent children) are assessed. You may be liable to pay Class S contributions on your income from self-employment. REPS, AEOS and SACS Some but not all of the payments received under the Rural Environmental Protection Scheme (REPS), the Agri-Environmental Options Scheme (AEOS) or the Special Area of Conservation (SAC) scheme are assessed. - The first €2,540 per year of payments is disregarded - 50% of the balance is also disregarded - Expenses incurred in complying with REPS, AEOS or SAC measures are deducted And - The balance is assessed as means. Income from leasing of milk quota or land If you have leased your milk quota, the income from the leasing is assessed in full. It is not included in the assessment of income from farming as described above. The same applies to income earned from the leasing of land. If you have leased all of your land, you are not eligible for Farm Assist. Income from employment Your income from a job is assessed. Your assessable weekly earnings (gross income less PRSI, union dues and superannuation fees) are usually assessed on the basis of the 13 weeks before you claim. Not all of your income is taken into account. €20 per day (up to a maximum of €60) is deducted from your assessable weekly earnings and then 60% of the balance is assessed as weekly means. Any income from an occupational pension is assessed in full. If you have seasonal work you are assessed on your earnings only during the period you are actually working. Your spouse, civil partner or cohabitant's income from employment is assessed in the same way (€20 per day with a maximum of €60 is deducted and 60% of the balance is assessed as weekly means). People who were getting Farm Assist before 26 September 2007 and are still in payment on 26 September 2007 may be assessed differently. Capital Income from capital includes property, savings and investments. If you own property that you are not personally using or you have investments or any other form of capital, the value is assessed, using a special formula. You may or may not be getting an income from the property or investment. The value of capital is assessed as follows: - The first €20,000 of the capital is disregarded - €20,000 to €30,000 is assessed at €1 for every €1,000 - Next €10,000 is assessed at €2 per €1,000 - Excess of €40,000 is assessed at €4 per €1,000 The assessment only applies to units of €1,000. Therefore all amounts should be rounded down to the nearest €1,000. For example if you have €38,400 in the bank, the first €20,000 is disregarded, €10,000 is assessed at €1 per €1,000, which is €10 and the remaining €8,000 is assessed at €2 per €1,000, which is €16 per week. So your income from capital is €26 per week. Property you do not use If you don't use your farm and as a result have no income from it, an assessment of its value to you is still made. The farm is effectively treated as capital. Your home Your home is not taken into account in the means test unless you get an income from it. Total means Your means from all sources are added together to get a total weekly means. You will be paid the difference between your total assessed weekly means and the maximum rate of Farm Assist that you could get if you had no means (including increases for adult and child dependants).
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Rialacha Tógtar san áireamh beagnach gach cinéal ioncaim san scrúdú maoine ach áirítear é ar bhealaí éagsúla agus déantar neamháird de shuimeanna áirithe de. Tá rialacha ar leith ag baint le ioncaim ó fheirmeoireacht agus foirmeacha eile féin fhostaíocht, ioncaim ó scéimeanna áirithe, ioncam ó fhostaíocht agus ioncam ó shealúchas agus caipiteal. Ioncam feirme agus ioncam eile ó fhéinfhostaíocht Déantar ioncam feirme agus ioncam eile seachfheirme trí fhéinfhostaíocht a mheas ag 70% (laghdaithe ó 100% ó Mhí an Mhárta 2017), le neamhairde ioncaim breise bliantúla €254 do gach ceann den chéad bheirt pháistí agus €381 don tríú páiste agus páistí eile (cuirtear na neamhairde i bhfeidhm ar dtús agus déantar an fuílleach a mheas ag 70%). Déantar d’ioncam ó fheirmeoireacht a mheasúnú mar ollioncam a bhfuil tú, do chéile, do pháirtí nó do chomhchónaitheoir ag súil a thuilleamh lúide na costais a thabhaíonn tú d’fhonn an t-ioncam sin a thuilleamh. Úsáidtear d’ioncam ón 12 mí roimhe sin chun tuillimh fhéideartha sa todhchaí a mheasúnú. Ach ní mheastar áfach go mbeidh tuilleamh na bliana atá le teacht mar a chéile le tuilleamh na bliana seo caite mar bíonn éagsúlachtaí suntasacha ag baint le hioncam feirmeoirí ó bhliain go bliain. Nuair a dhéanann tú iarratas ar Cúnamh Feirme, tiocfaidh oifigeach leasa shóisialaigh chugat agus iarrfaidh sé/sí roinnt cáipéisí ort, mar shampla cuntaisí a réitíodh i gcomhair cúrsaí cánach, sochar uachtarlann, cártaí clárú beithigh, sonraí íocaíochtaí an cloigeann, cúnamh ceantair srl. Déanfaidh an toifigeach measúnú ansin ar na costaisí a bhíonn ar rith an fheirm, agus na costais riachtanacha, mar shampla cíos, anáidí, costas ionchur mar cothú agus leasú talún agus dímheas innill feirme. Tógtar costas oibre san áireamh, seachas obair an fheirmeora agus céile/páirtnéir sibhialta/comhchónaitheoir an fheirmeora. Tá an feirmeoir i dteideal cóip den mheasúnú ioncam feirme a fháil. Má tá ioncam eile agat nó ag do chéile, do chomhchónaitheoir nó do pháirtí sibhialta ó fhéinfhostaíocht, déantar é sin a mheas chomh maith, ag tógáil san áireamh na costais arna tabhú sa ghnó. Cuirtear t-ioncam ó fheirmeoireacht agus ó fhoirmeacha eile féinfhostaíochta le chéile agus baintear as na costais a bhíonn i gceist. D’fhéadfá a bheith faoi dhliteanas rannaíochtaí Aicme S a íoc ar d’ioncam ó fhéinfhostaíocht. REPS, AEOS agus SACS Áirítear cuid de na híocaíochtaí a fhaightear faoin Scéim Cosanta Timpeallachta Tuaithe (REPS) nó an sceim Ceantar Speisealta Caomhnúchán (SAC) ach ní iad ar fad. - Déantar neamháird den chéad €2,540 sa mbliain de na híocaíochtaí - Déantar neamháird de 50% leath den fhuíollach freisin - Déantar asbhaint ar chostais a bhíonn ort chun go gcloífidh tú le céimeanna REPS/SAC agus - Áirítear an fuíollach mar mhaoin Pléitear le h-iocaíochtaí faoin Scéim Ghlas ar Bheagán Carbóin do Chomhshaol na Talmhaíochta (GLAS) ar an mbealach céanna agus déantar na neamháird chéanna orthu. Ioncam as léasú talún Má tá cuid dod' thailte léasaithe agat, déantar an t-ioncam ón léas a mheas ina iomláine. Ní áirítear é maidir le measúnú ioncaim ó fheirmeoireacht mar atá thuas léirithe. Má tá do thailte go léir léasaithe agat, níl tú incháilithe do chúnamh feirme Ioncam ó léasadh cuóta bainne nó talamh. Má tá do chuóta bainne ligthe ar léas agat, áirítear iomlán an ioncam ón léasadh. Ní áirítear é i measúnú ioncaim feirme mar a deirtear thuas. Is é an rud céanna a bhaineann le ioncaim ó léasadh an talamh. Má tá iomlán do thalamh ar léas agat, ní bheidh tú i dteideal Cúnamh Feirme a fháil. Ioncam ó fhostaíocht Déantar d’ioncam ó phost a mheasúnú. Déantar do thuilleamh seachtainiúil inmheasúnaithe (ollioncam lúide ÁSPC, táillí ceardchumainn agus táillí aoisliúntais) a mheasúnú de ghnáth ar bhonn na 13 seachtaine roimh d’éileamh. Ní thógtar d’ioncam iomlán san áireamh. Baintear €20 in aghaidh an lae (suas go huasmhéid €60) as do thuilleamh seachtainiúil inmheasúnaithe agus ansin déantar 60% den iarmhéid a mheasúnú mar acmhainn sheachtainiúil. Déantar aon ioncam ó phinsean ceirde a mheasúnú ina iomláine. Má bhíonn obair shéasúrach agat ní dhéantar tú a mheasúnú ach amháin ar do thuilleamh i rith na tréimhse sin ina raibh tú ag obair. Déantar ioncam ó fhostaíocht do chéile, do pháirtí sibhialta nó do chomhchónaitheora ar an mbealach céanna (baintear €20 in aghaidh an lae le huasmhéid €60 as agus déantar 60% den iarmhéid a mheasúnú mar acmhainn sheachtainiúil). D’fhéadfaí daoine a bhí ag fáil Chúnamh Feirme roimh an 26 Meán Fómhair 2007 agus fós ag fáil íocaíochta an 26 Meán Fómhair 2007 a mheasúnú ar bhealach éagsúil. Caipiteal Cuimsíonn ioncam ó chaipiteal maoin, coigiltis agus infheistíochtaí. Má tá maoin agat nach bhfuil a húsáid agat go pearsanta nó má tá infheistíochtaí nó aon chineál caipitil eile agat, déantar an luach a mheasúnú, ag baint úsáide as foirmle speisialta. D’fhéadfadh sé go mbeadh nó nach mbeadh ioncam á fháil agat ón maoin nó ón infheistíocht. Déantar an caipital a mheas mar a leanas: - Ní thógtar an chéad €20,000 san áireamh - Sé luach an chaipiteal idir €20,000 agus €30,000 ná €1 sa tseachtain do gach €1000 - Sé luach an chaipiteal idir €30,000 euro agus €40,000 ná €2 do gach €1000 - Luach an chaipiteal nios mó €40,000 ná €4 do gach €1000 Ní bhaineann an measúnú nua sin ach le haonaid €1,000. Mar sin ba cheart gach méid a shlánú go dtí an €1,000 is gaire. Mar shampla má tá €38,4000 sa bhanc, déantar neamhaird den chéad €20,000, déantar €10,000 a mheasúnú ag €1 in aghaidh €1,000, is é sin le rá €10 agus déantar an €8,000 eile a mheasúnú ag €2 in aghaidh €1,000, sin €16 in aghaidh na seachtaine. Mar sin is é d’ioncam ó chaipiteal ná €26 in aghaidh na seachtaine nó €1,352 in aghaidh na bliana. Sealúchas nach mbaineann tú úsáid as Muna mbaineann tú úsáid as do fheirm agus dá bharr seo nach bhfuil aon ioncam agat as, déantar measúnú ar a luach mar sin féin. Tógtar san áireamh an feirm mar chaipiteal agus déantar measúnú air mar a léirítear thuas. Do theach Ní thógtar do theach san áireamh muna bhfaigheann tú ioncam uaidh. Acmhainní Iomlána Déantar do chuid acmhainní ó gach foinse a shuimiú le chéile chun acmhainní seachtainiúla iomlána a fháil. Íocfar an difríocht idir d’acmhainní seachtainiúla iomlána agus an uasráta Chúnamh Feirme a d’fhéadfá a fháil mura mbeadh aon acmhainní agat (lena n-áirítear méaduithe maidir le daoine fásta agus leanaí cleithiúnacha).