If thesw benefits are considered to be income then I guess they must be declared somewhere on the Form 11 that, as a farmer, I submit each year.
For the tax year to 31.12.2011 the possible sections would appear to have been:
221. Other taxable Social Welfare Payments, Benefits or Pensions.
222. Income in lieu of Social Welfare Payments
414(a). Other Exempt Income.
This didn't apply to me in 2011 but will be relevant when the return for 2012 is made. I would like to be sure which one is correct, without having to include "an expression of doubt".