Bernard Durkan (Kildare North, Fine Gael)
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95. To ask the Minister for Finance when an exemption certificate will issue to a person (details supplied) in County Roscommon; and if he will make a statement on the matter. [43749/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that they do not formally issue mandatory e-filing exemption certificates when e-filing exemptions are granted.

I have been advised that Revenue contacted the individual concerned directly on the 10 November 2020 to advise the person of their mandatory e-filing exemption approval. I am further advised that their tax records have been adjusted accordingly and a letter confirming mandatory e-filing exemption has been issued to the taxpayer.