Robert Troy (Longford-Westmeath, Fianna Fail)
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Question 21: To ask the Minister for Finance if he will facilitate a manual tax return for a person (details supplied) in County Westmeath. [38388/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that their office in Athlone has been in contact with the named individual in relation to the mandatory e-filing obligation of his company. He has been advised that the obligation to Pay and File Tax returns electronically applies to the company (but not to his own personal Income Tax returns). The company has been advised that it has the right to appeal this decision. The named individual may, of course, continue to submit his own personal Income Tax returns to Revenue manually.