Ah those ones, been a while since I've since them :-)
Little formal info on these but from my research so far, headdress rather than collars, definitely unofficial. However I have found one group photo that has some members of 2/1st EY wearing them along with the standard voided collars. So appear to be made up for the second (and maybe third) line late in the War. But as I say, limited info / evidence beyond that.
There's a very similar badge for the Shropshire Yeo of equally uncertain heritage.
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