May we again acknowledge the supportive measures put in place by Revenue since the impact of COVID‑19 first hit Ireland. Since March this year, Revenue has swiftly implemented practical and helpful measures to support taxpayers in these difficult times. Level 5 nation-wide restrictions, unfortunately, introduce further obstacles to self-assessed individuals in their efforts to meet their income tax obligations and we must ask Revenue to again respond to the evolving situation.

Level 5 restrictions will hinder the preparation of income tax returns due for submission on 10 December. Every effort will be made by taxpayers and their accountants to make the deadline, but delays are inevitable to the process of preparing tax returns under Level 5 restrictions. We consider the fairest approach to this issue is the suspension of the late filing surcharges for income tax returns for 2019. The vast majority of taxpayers will make the tax deadline but there will be those, who through no fault of their own, will not be in a position to file their tax return on time under the current circumstances and the late filing surcharge is unjustifiable as a result.

We also ask Revenue to suspend time-bound correspondence to taxpayers such as the Temporary Wage Subsidy Scheme (TWSS) compliance check letters which currently request a response within five days. We also ask that the 31 October deadline for employers to complete a reconciliation of TWSS payments be suspended. Feedback from our members in business and in practice indicates that small and medium size businesses were under enormous pressure to resource replies to the TWSS check letters and reconciliation process, but the latest national move to Level 5 restrictions makes dealing with these obligations impossible for many employers and their accountants.

Please give these requests your careful consideration.