I assume that the Deputy is referring to the extension from 1 January 1994 of tax clearance to farmers applying for headage payments from the Department of Agriculture, Food and Forestry. The Deputy will recall that this was originally intended to take place in 1992. However, a deferment was granted to allow certain farmers more time to obtain a tax reference number.
In the interim the tax clearance procedures have been adapted specifically to accommodate those farmers who would not have an RSI number for tax purposes but who are receiving a means-tested social welfare payment. In future such applicants for headage payments will be able to quote the RSI number under which the social welfare payments are made.