I am advised by Revenue that mandatory electronic filing and payment of a wide range of taxes has been operating since 2009.
The legislation underpinning the mandatory use of these electronic services provides for specific exclusions where a taxpayer does not have the capacity to file and pay online. In this context ‘capacity’ means having sufficient access to the internet and circumstances where a person is prevented by reason of age or infirmity (mental or physical) from using online services.
For taxpayers who are not obliged to file online for the reasons outlined, Revenue provides paper returns and alternative payment options to assist them in meeting their filing obligations. If the Deputy is aware of any person who is experiencing difficulties with online access for tax return filing or tax payment services, he should make Revenue aware of the details so that the matter can be followed up.