The outcome to the consultation “VAT: Amendments to legislation - assistance with electronic filing of VAT returns” has been published. It has been confirmed that the Government will now move to implement amendments to the 1995 VAT Regulations to provide for an additional category of excepted persons who will be authorised to use the paper return system on account of inability to do so by virtue of age, disability, remoteness of location, or “any other reason”. This is as recommended by the Northern Ireland Tax Committee of Chartered Accountants Ireland in its consultation response.

The Committee had reiterated that Chartered Accountants Ireland is fully supportive of the ongoing process to modernise communication methods with HMRC via online methods or e-submissions. However, the background to the consultation was clear, amendments should be made to the VAT Regulation 1995 to build into a further exception on the grounds of incapacity.

The Committee also recommended that taxpayers applying to be treated as an exceptional case should have the right to appeal the decision made by HMRC as to whether or not their case meets the relevant criteria, the consultation outcome notes that this right of appeal will also now be available.

The submission also noted a number of practical changes to the current VAT Filing by telephone service and again it is noted that the consultation outcome builds directly on these, particularly in relation to the proposal to extend opening hours.