On the 1st January 2015 sheep with old tags (born or tagged before 1st January 2010) will be subject to a new set of rules. The rules and the options for dealing with them have been detailed in this document.
A very succinct summary of the principle recommendation is: From the 1st of January 2015 if you are moving animals from the historic flock (identified prior to 1st January 2010) to a mart/ Scottish abattoir the advice from industry is to remove the old tags and replace with a new EID pair.
Advice on the historic flock