The scheme, which begins in April and will last for a year, offers a £10 discount to individuals who submit their return via the internet. A discount of £100 is available to small businesses that file their VAT returns or PAYE end-of-year returns electronically.
Announced last week, the discounts are being used to encourage the use of the internet by individuals and businesses and could mean significant long-term savings for the Revenue.
But the reductions will only be available to those who file their own returns and not to those who submit their returns through an tax agent, although this will not prevent tax agents preparing returns as long as they do not submit them.
The Revenue has yet to issue further details, including precise rules for determining who will qualify.
But its current advice can be found in question-and-answer format at www.inlandrevenue.gov.uk/ebu/questions.htm
Revenue introduces discounts to attract more customers to e-filing
Revenue unveils more details of discounts for electronic tax return filing