Some customers could move to digital services, but will choose not to
These customers will not be subject to the constraints preventing adoption of digital services set out elsewhere but for whatever reason, have chosen not to move to digital services.
Once Inland Revenue has developed a comprehensive portfolio of high-quality digital services, the majority of customers who can adopt those services are, over time expected to “vote with their feet” and move to digital services. The category of customers who can adopt those services but who choose not to is therefore expected to be small, and will diminish over time.
It is likely that digital and non-digital services will sit alongside each other for some time, with the choice of channel being largely left to customers.
The cost of delivering tax administration through digital services is typically lower than by non-digital equivalents. Because tax administration is funded out of government revenue, everyone bears the cost. Everyone benefits by having the most efficient tax administration system. Accordingly, allowing some customers to impose a cost on wider society because of a choice they made, rather than out of necessity would need careful consideration.