Matt Brennan
Ceist:39 Mr. M. Brennan asked the Minister for Finance if headage premia paid to farmers are exempt from assessment for income tax. [8337/95]
Written Answers. - Grant Payment.
Two types of payments may be involved here — headage payments to farmers in disadvantaged areas and payments under EU premium schemes. It is unclear to which type of payment the Deputy is referring. I have been advised by the Revenue Commissioners that both types of payments are chargeable to income tax in the hands of recipients.