Dáil Éireann debate -
Wednesday, 26 Jun 2002

Vol. 553 No. 6

Written Answers. - Farm Waste Management.

Denis Naughten

Question:

128 Mr. Naughten asked the Minister for Agriculture and Food if, further to Parliamentary Question No. 182 of 26 March 2002, and in view of the fact that an assessment of tax liability for the year ended 31 December 2001 is currently not available, he will allow applicants to submit their application on the most up to date assessment available; and if he will make a statement on the matter. [14935/02]

Minister for Agriculture and Food (Mr. Walsh)

A tax assessment certificate is required under the farm waste management scheme so that an applicant's non-farm income can be verified for the purposes of the scheme. Where such an assessment is not available for the tax year which ended on 31 December 2001, my Department will accept the following alternative documents:

(i)In the case of non-farm income which can be assessed under the PAYE system:

– a P60/P45 for that tax year.

(ii)In the case of non-farm income which cannot be assessed under the PAYE system:

a) an income tax computation-statement of computation-accounts certified by an accountant-tax consultant for the relevant 12 month period; or

b) a farm profile, stamped as having been received by the Revenue Commissioners, for the relevant 12 month period; or

c) a letter from an accountant-tax consultant confirming the amount of non-farm income in the relevant 12 month period.

(iii)Where no non-farm income is declared: a letter from an accountant-tax consultant confirming that there was no non-farm income in the relevant 12 month period.

Tax consultants are required to quote their TAIN number on the certification documentation.