I hate tags would rather they still tatooed
You can tattoo both goats and sheep, and then you only need one other eartag (normal for goats, EID for sheep). One ear flock number (UK not necessary), other ear individual number.
Also up to the age of 1 year goats only need on ear tag, so that reduces the chances of catching them. When one of mine has an infected ear, I take the tag out, take photos of the ear and leave it to heal until I need to take the goats somewhere where I need tags....
I always have replacement tags ready to put in in case of an inspection.
I use Shearwells SETtags, usually don't bother cutting the loop, as I have found the cut tags are ripped/ear gets infected underneath just as much as the looped ones...