Donal Moynihan
Question:237 Mr. Moynihan asked the Minister for Agriculture, Food and Forestry if a tax clearance certificate is essential to qualify for payment of a grant under the control of farmyard pollution scheme. [7421/97]
Written Answers - Tax Clearance Certificate.
Following discussions with the European Commission in relation to the application of tax clearance certain modifications were made to the arrangements for on-farm investment schemes.
Applicants for payments over £500 and less than £5,000 are requested to supply a declaration that their tax affairs are in order and applicants for payments over £5,000 are requested to provide a tax clearance certificate. Failure to supply a declaration or tax clearance certificate may lead to a delay in processing the application and to an examination of the applicant's tax affairs by the Revenue Commissioners. Payment will not be refused. In relation to RSI, the Commission has agreed that failure by the applicant to supply an RSI number will result in the application not being accepted.
The tax clearance procedures in respect of contractors continue to apply, whereby contractors are required to provide tax clearance before grants are paid to the farmer.