Vol. 474 No. 8
40 Mr. E. Byrne asked the Minister for Finance the progress, if any, which has been made at EU level regarding the decision taken in December 1996, to the effect that national restrictions, such as the Irish requirement to produce tax clearance certificates prior to receiving certain grants and headage payments, run counter to the Treaty of Rome; and if he will make a statement on the matter. [4013/97]
The EU Commission raised certain questions about the application of our national tax clearance system to headage and certain other EU payments to farmers. Following discussions with the Commission, certain modifications were made to the tax clearance rules for these EU payments.
Applicants for payments over £500 and less than £5,000 are requested to supply their RSI number and 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 applicants tax affairs by the Revenue Commissioners. In relation to RSI, the EU Commission have agreed that failure by the applicant to supply an RSI number will result in the application not being accepted. The Commission is satisfied with these arrangements.
