Payment of CAT via ROS

In March 2004, practitioners were advised that, while the Revenue On-line Service (ROS) could be used to file CAT returns electronically, the on-line payment of tax was not permitted due to a potential conflict between the Revenue’s arrangements for electronic payment and certain provisions of the Solicitors’ accounts regulations 2001.

Following discussions with the Revenue regarding technical aspects of the electronic process leading to the transfer of funds from the solicitor’s client account to the Revenue and on foot of certain assurances received from the Revenue regarding the correction of errors that may occur, the society’s Compensation Fund Committee has advised that it is satisfied that the process does not conflict with the provisions of the Solicitors’ accounts regulations 2001. Therefore, practitioners may now fully utilise the Revenue’s on-line ‘file and pay’ for CAT.