Enda Kenny
Ceist:82 Mr. E. Kenny asked the Minister for Finance if he will make a statement on Government policy regarding the introduction of revenue and social insurance numbers for all farmers in the 1994 budget.
Written Answers. - RSI Numbers for Farmers.
I assume that the Deputy is referring to the extension from 1 January 1994 of tax clearance to farmers in receipt of headage payments from the Department of Agriculture, Food and Forestry. The Deputy will recall that this was originally intended to take place in 1992 and would apply to headage payments which in total amount to £500 or more. However an extension 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.
From 1 January, 1994, all applicants for headage payments of £500 or more will have to comply with tax clearance procedures which already apply to all other applicants for public grants and subsidies. I would like to take this opportunity to again emphasise that tax clearance does not result in any additional liability to tax.