John Brassil (Kerry, Fianna Fail)
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205. To ask the Minister for Finance if there is a €1,520 fine for the submission of the F11 self return tax form in paper format; if a person is fined this amount if they do not have access to electronic submission; and if he will make a statement on the matter. [16521/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that one of Revenue's objectives in providing an efficient and cost effective service to taxpayers is to establish the use of electronic channels as the normal way of conducting business with them.

Revenue on-line service (ROS) is a quick and secure facility for taxpayers to pay tax liabilities, file tax returns, access tax details and claim repayments. The ROS facilities are available 24 hours a day, 365 days a year. Taxpayers using ROS to both pay their tax liability and file their return can benefit from an extension to existing deadlines.

A Form 11 is the prescribed form to be used by self assessed income taxpayers in returning their income. Since 1 January 2015 it has been mandatory for newly registering/re-registering income taxpayers to file their Form 11 via ROS. Taxpayers in these categories no longer receive paper return forms in the post. They are notified of their mandatory obligations by letter on registration and their agents are notified by email.

A person may apply to Revenue to be excluded from the requirement to pay and file electronically on the grounds of a lack of capacity to fulfil their obligations. In this context "capacity" means sufficient access to the internet to both file a return, and pay any liability online.An exclusion can also be sought where an individual is prevented by reason of age, or mental or physical infirmity from filing online.

Application for an exclusion should be made in writing stating the reason(s) to the taxpayer's local tax office. Details of local tax offices are available on the Revenue website, www.revenue.ie.If Revenue refuse the exclusion request that refusal decision can be formally appealed to the Tax Appeals Commission for determination.

Section 917EA Taxes Consolidation Act 1997 provides for a penalty of €1,520 for failure to file a return or pay a liability online for a taxpayer who is obliged to do so.