Basic Payment Scheme Update August 2014 August 2014 | Page 5

• Permanent Sport and Recreation

Grounds.
The claimant has to be the
operator of the grounds to be
caught by this. There are still
questions to be answered as to
whether shooting, fishing lakes,
manèges, caravan parks etc. are
excluded.

The ‘negative list’ will not apply
to claimants whose previous
years direct payments were
€5,000 or less.
3.  a claimant is caught by the
If
‘negative list’ there will be readmission tests to requalify. To
requalify a claimant will need
to show verifiable evidence to
support the following tests:
- An income test
- An agricultural significance
test
- A principal objects test

We are still waiting for further
information on the rules of each
of these tests but it is likely that
accountancy support will be
required, in addition, a claimant
may succeed in one year but not
another.
If your business is caught by the
‘Active Farmer’ Test you may need to
consider restructuring your business.
However you must be careful that
you understand the implications of
any changes you make, particularly
in relation to your tax position and
also not forgetting the artificiality
rules.

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