Against a background of increasing legislation that requires people to complete tax returns online, the CLA says that some of the huge savings enjoyed by government should be reinvested into providing a broadband network fit for purpose.

The latest communication from HMRC requiring businesses with a turnover of more than £100,000 a year to complete their tax returns online has been described by the rural economy experts as absurd.

Douglas Chalmers, Director CLA North said: “We know - and Government and its agencies also know - that effective and affordable broadband is simply not available in many areas, including huge swathes of the countryside.

“But this stark fact appears to have been overlooked once more, putting more financial pressure on companies at a time when they should be investing in other parts of their business – which is what their broadband-enabled competitors will be able to do. Yet again, rural businesses responsible for the economic underpinning of rural communities are being disadvantaged.

“Of course it is more efficient and cost-effective for Government to have people process documents such as tax returns online, but it has yet to make available the means by which everyone can do so.

“I am therefore asking how much money Government has saved by embracing online administration over the last few years, and suggest that a portion of this saving is invested in providing fast, affordable broadband to every door – including rural areas where people are simply unable to comply with regulation on an equal footing.

“Until the needed investment that the CLA has been calling for happens, it is unacceptable to roll out mandatory online form-filling. Common sense says that something can only be mandatory if people have the ability to comply.