Exclusion from mandatory electronic filing and payment of tax.

[k06351000]

An elderly family member has just received a letter saying that they have been registered for income tax and will need to file returns electronically via ROS going forward.

This has been prompted by non Paye income going over 5,000 per year, all of this comes in the form of dividends from one company which have recently gone over 5,000 per year,

The form mentions appplying for an exemption from this, is it worth applying for this? I would apply based on these factors

A- The person is in their 90’s.
B - Total income including the state pension, a private pension and these dividends account to only about 25k per year.
C - The tax liability on these dividends is more than covered by the 25% dividend withholding tax deducted at source.

Which or all of these factors would be worth mentioning if applying for an exemption? And is it likely to be granted?

 

[T McGibney]

Complete the form and find out.

What's stopping you?

 

[thedaddyman]

Firstly, not sure you can apply, it probably needs to be the family member, or at least they will need to sign the form (I assume you can fill it in for them). Ground for exemption are poor internet access, age, physical or mental disability.

There is an appeals process if not successsful and if that fails, there is always the option of making a complaint to the Ombudsman but you need to exhaust all other avenues first

 

[T McGibney]

Firstly, not sure you can apply, it probably needs to be the family member, or at least they will need to sign the form

Have you any concrete basis for this, or are you just guessing?

 

[Ciru75]

An elderly family member has just received a letter saying that they have been registered for income tax and will need to file returns electronically via ROS going forward.

This has been prompted by non Paye income going over 5,000 per year, all of this comes in the form of dividends from one company which have recently gone over 5,000 per year,

The form mentions appplying for an exemption from this, is it worth applying for this? I would apply based on these factors

A- The person is in their 90’s.
B - Total income including the state pension, a private pension and these dividends account to only about 25k per year.
C - The tax liability on these dividends is more than covered by the 25% dividend withholding tax deducted at source.

Which or all of these factors would be worth mentioning if applying for an exemption? And is it likely to be granted?

I'd be very surprised if someone in their 90s was refused, particularly if they happened not to have internet access...

 

[k06351000]

The person has never used the internet. But I did apply for a tax refund on their behalf and would be writing the letter which I would get them to sign. Seems a bit frivolous to complain about not being able to use the internet

Should I just mention the age ? Or is the info about low total income and all non Paye tax liabilities being covered by dividend withholding tax relevant?

 

[thedaddyman]

The person has never used the internet. But I did apply for a tax refund on their behalf and would be writing the letter which I would get them to sign. Seems a bit frivolous to complain about not being able to use the internet

Should I just mention the age ? Or is the info about low total income and all non Paye tax liabilities being covered by dividend withholding tax relevant?

Income is irrelevant, the criteria laid out are age, internet access and physical/mental disability. From where they are sitting, whether he is on €100k a year or €25k a year, the effort is probably the same so it's not really a factor

 

[Towger]

Age is fine. Don't have a Computer etc. It needs to be computer related illiterate/allergic/blind reason. Not a tax already deducted at source reason etc... Revenue will allow a paper Form 11 be completed instead of using ROS.

 

[k06351000]

I don’t think the paper form would be much easier.. I’ll probably just it online for them if the exemption is only from the requirement to file online.

 

[Ciru75]

I don’t think the paper form would be much easier.. I’ll probably just it online for them if the exemption is only from the requirement to file online.

Actually from what you said in the first post, a form 54 would seem to fit this person's needs. It's much much shorter and less complicated, essentially designed for people who are reclaiming withholding taxes. Might be an idea.