Online Tax Returns to Be Compulsory For More People

Since  June 1st this year –  it is now mandatory for more categories of tax payers in Ireland to make their tax returns online.

The following catgories must now complete online tax returns ….

• Self-assessed individuals claiming certain income exemptions (Artists Exemption, Woodlands Exemption, Patent Income Exemption).

• Self-assessed individuals claiming certain retirement related reliefs: (relief for Retirement Annuity Contract payments, relief for PRSA contributions, relief in relation to Overseas Pension Plans (migrant memberrelief), Retirement Relief for Sportspersons, relief for Superannuation Contributions/Additional Voluntary Contributions).

• Self-assessed individuals claiming certain other income tax reliefs (BES relief, Employment and Investment Incentive relief, Seed Capital relief, Film relief, Interest relief on loans applied in acquiring an interest or share in certain companies or partnerships, Transborder relief, Significant Buildings/Gardens relief).

All taxpayers who are registered for VAT.

In all cases, the filing of any returns and the payment of any tax and duty liabilities  which arise after the obligation to electronically file commences, must be made electronically and must continue for all subsequent returns and payments.

The Revenue Commissioners may, on application, exclude a taxpayer from the obligation to pay and file electronically if they are satisfied that the taxpayer does not have the capacity to do so and in this context “capacity” is taken to mean sufficient access to the Internet and in the case of an individual is not prevented by reason of age, physical or mental infirmity from filing and paying electronically.