The person concerned was awarded State pension non-contributory from their 66th birthday in 2007.
State pension non-contributory is a means tested scheme. Assessable means include cash income, foreign pensions, the value of any property/land (excluding a person’s own home) and the value of any savings and investments which a person or their spouse, civil partner or cohabitant may have.
Where land is leased, the means assessment is based on the persons net income from the lease, calculated by deducting allowable expenses from the gross rental income. Where land is neither farmed nor leased and is not otherwise productively used, it is assessed on its capital value in accordance with the statutory means test provisions applicable to state pension non-contributory.
In the case of the person concerned, a review of entitlement was initiated earlier this year. Initial information provided indicated that the person concerned had no income or shareholdings. However, subsequent enquiries established that they held agricultural land in their own name and Glanbia shares.
In accordance with the legislative means test provisions, the capital value of the land and shares, together with other assessable capital, were assessed as means. This resulted in weekly means of €4,266.00.
The person concerned was notified on 25 September 2026 that they were no longer entitled to the state pension non-contributory as their means exceeded the statutory limit. They were also informed of their right to appeal the decision to the independent Social Welfare Appeals Office.