The person in question applied for the second instalment of a forestry establishment grant. Under the afforestation scheme this grant will only be paid four years after the completion date of the plantation. As the plantation was completed on 20th December 2008, the grant is not payable until after the 20th December 2012. In this context, the applicant must submit a Tax Clearance Certificate that will be valid at the date of payment as required under the Department of Finance Circular 44/2006: Tax Clearance Procedures Grants, Subsidies and Similar Type Payments.