ACTION 17: Public bodies will examine the potential for incentives to encourage take up of electronic services where making the service mandatory is not possible or in the interim to a service being mandated as electronic only. Examples of incentives include: if a fee is involved, can different fees be charged for the on and off-line service, the electronic service being cheaper? (see example from the Companies Registration Office - reduced fees for online registration. ) Can electronic applications be given priority and processed ahead of off-line applications? Can electronic applications be given a later closing date for return? (see example from Revenue for customers who both file and pay electronically)