Following discussions with farm organisations, it was agreed in March 1992 that the requirement of RSI (Revenue and Social Insurance) numbers for disadvantaged areas headage payments would be deferred until the beginning of January 1994.
From January 1994 onwards, farmers applying for disadvantaged areas headage payments which in total amount to £500 or more will be subject to tax clearance. This means that farmers applying for headage payments of between £500 and £5,000 must state on the application form: (i) the RSI number issued to them for tax purposes, (ii) the tax office dealing with their tax affairs and (iii) that, to the best of their knowledge, their tax affairs are in order.
Farmers who are in receipt of a means tested social welfare payment and who accordingly have no tax liability will simply have to quote the RSI number associated with their means tested social welfare payment.
In the rare event of applications for headage payments totalling £5,000 or more in any one calendar year, farmers will be required to supply a tax clearance certificate from the Collector General with their headage applications.