Ned O'Keeffe
Question:41 Mr. E. O'Keeffe asked the Minister for Finance if he will have arrangements made to have a C2 certificate issued to a person (details supplied) in County Cork. [24839/96]
Written Answers. - Tax Certificates.
I am informed by the Revenue Commissioners that the taxpayer has been informed that the C2 certificate is available for collection by him at the Cork tax office.
Ivor Callely
Question:42 Mr. Callely asked the Minister for Finance if he has dispensed with the requirement for an RSI/tax clearance certificate in respect of the payment of grants to farmers; and if he will make a statement on the matter. [24865/96]
Tax clearance was introduced in 1987 for grants, subsidies and similar type payments exceeding £500 made by public bodies. It was subsequently extended to include EU funded schemes other than FEOGA guarantee schemes.
The EU raised certain issues in relation to the application of tax clearance to headage payments and following discussions with the Commission certain modifications were made to the tax clearance rules for FEOGA guidance payments, principally headage and on-farm investment schemes. In relation to RSI, the Commission has agreed that failure to supply an RSI number will result in the application for payment not being accepted.
Tax clearance rules continue to apply to payments over £500, including grants to farmers other than those under the FEOGA guarantee scheme, and I have no intention of dispensing with these national requirements.