http___www.welfare.ie_ga_Pages_1058_Farm-Assist.aspx_1.xml
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Information Farm Assist is a means-tested income support scheme for farmers. It is similar to Jobseeker's Allowance, but has a different means test. In addition, you do not need to be available for work to qualify for Farm Assist. To qualify for Farm Assist, you must be a farmer, farming land in the State, aged between 18 and 66 and satisfy a means test. There is a similar social welfare payment for fishermen and women called Fish Assist. Budget 2013 The assessment of means from self-employment, including farming, will be raised from 85% to 100%. The deductions from income for children are being discontinued (currently €127 per year for each of the first two dependent children and €190.50 per year for each subsequent child). This measure is not yet in effect and legislation is required to bring it into effect. 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) and Agri-Environmental Options Scheme (AEOS, income from employment and income from property and capital. Farm income When you apply for Farm Assist, a social welfare officer 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, area aid, etc. They will also want information on the sale of crops, cattle, milk and other produce. The officer 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 spouse, civil partner or cohabitant. You are entitled to receive a copy of the farm income calculation. Other income from self-employment If you or your spouse 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. If you have dependent children, €127 per year for each of the first two dependent children and €190.50 per year for each subsequent child are deducted. Your means from self-employment, including farming, are 85% of the balance. 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/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 no longer 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) from casual work 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. Your spouse, civil partner or cohabitant's income from employment Your spouse, civil partner or cohabitant's income from employment is taken into account as follows: €20 per day (up to a maximum of €60) from work is deducted from your spouse's, civil partner or cohabitant's average assessable weekly earnings and then 60% of the balance is assessed as weekly means. The weekly means is then deducted from the combined total of your personal rate of Farm Assist, the maximum Increase for a Qualified Adult and any increase for child dependents. 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 or €1,352 per year. 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 total means from all sources are added together to get a total weekly means. The difference between your assessed weekly means and the appropriate weekly amount of social welfare payment for your family's circumstances is the amount of Farm Assist payable. Liability to pay Pay-Related Social Insurance (PRSI) You may be liable to pay Class S contributions on your income from self-employment.
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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 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. Ioncam eile ó féin-fhostaíocht Má tá ioncam eile agat féin nó ag do chéile ó fhéin-fhostaíocht, déantar measúnú ar seo chomh maith, ag tóigeáil san áireamh na costaisí a mbíonn le glanadh sa ngnó. Cuirtear le chéile an ioncam ó fheirmeoireacht agus foirmeacha eile féin-fhostaíocht agus baintear as na costaisí a bhíonn i gceist. Aibreán 2013 déantar measúnú ar 100% d’acmhainn ó fhéinfhostaíocht (gan aon neamhaird le haghaidh cleithiúnaithe). REPS 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 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. D’fhéadfadh sé go mbeadh dliteanas ort ranníocaíochtaí Aicme S a íoc ar d’ioncam ó fhéinfhostaíocht. 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. Maoin iomlán Cuirtear le chéile do mhaoin iomlán ó gach foinse eile. Déanfaidh oifigeach cinneadh ansin cén mhéid Cúnamh Feirme ar cheart duit a fháil nó ar cheart duit aon chuid a fháil. Is féidir leat athchomharc a dhéanamh i gcoinne cinneadh muna bhfuil tú sásta leis. Ba cheart duit athchomharc a dhéanamh taobh istigh de 21 lá den chinneadh agus is féidir leat éisteacht labhartha a iarradh. Éistfidh Oifigeach Athchomhairce do chás ansin, agus tá an cinneadh deireanach aige/ aici sin. Má thagann eolas nua chun cinn nó má athraíonn do chúinsí pearsanta, is féidir leat cur isteach ar Chúnamh Feirme arís.