asked the Minister for Agriculture and Food the tax clearance details now being required of farmers in relation to payment of (1) cattle and sheep headage grants (2) bovine tuberculosis reactor compensation and (3) farm grants under the farm improvement programme and the western package.
Written Answers. - Tax Clearance Details.
59.
At present there are no tax clearance details required of farmers before payment of cattle and sheep headage grants or farm grants under the farm improvement programme and the western package.
The new tax clearance procedures which were introduced with effect from 1 March 1988, however, apply to grants payable under the disease eradication schemes. Applicants are required to indicate the tax district dealing with their tax affairs, to furnish their tax reference number and to indicate that to the best of their knowledge their tax affairs are in order. Where grant applications are for amounts in excess of £10,000, applicants are required to produce a current tax clearance certificate from the Revenue Commissioners. The procedures for implementing these arrangements have been drawn up so as to ensure that delays, if any, in payment of grants are minimised.