Self-assessment and self-employment

Contact us

Our X policy

Life events and personal circumstances - revenue.ie

Use of cookies

Additional incomes

Property

100 Years of Revenue

Press Office

Modernising Ireland's administration of Value-Added Tax (VAT)

When selecting a user interface component with the keyboard, the focus indicator must 
not be completely obscured by anything in front of it.

## Why this matters

When using a keyboard, it is important that the user can see where they are on the page.
If the focus indicator is obscured, the user may not know where they are, and may not
be able to interact with the page.

## Examples

Most common examples include:

* Banners at the top or bottom of the page, such as cookie banners
* Fixed navigation bars
* Fixed footers
* Popup modals, such as cookie consent modals

## How to fix

With elements that cover part of the screen, such as cookie banners, ensure
that the user can scroll to see any content behind the banner, without having to close
the banner.

With popup modals, it should usually be impossible to focus anything behind the modal.
Most common modal frameworks will automatically trap focus within the modal, so that
this is impossible. Example: [Bootstrap Modal](https://getbootstrap.com/docs/5.2/components/modal/#live-demo).

## Further reading

This is part of the draft WCAG 2.2 specification and is subject to change.

* [WCAG 2.4.12](https://www.w3.org/WAI/WCAG22/Understanding/focus-not-obscured.html)

ensure-focus-is-not-obscured-minimum

June 2025

May 2025

Office of the Revenue Commissioners

	Title / URL	Issues
	Self-assessment and self-employmentwww.revenue.ie/en/self-assessment-and-self-employment/index.aspx	14
	Contact uswww.revenue.ie/en/contact-us/index.aspx	14
	Our X policywww.revenue.ie/en/corporate/communications/x/index.aspx	14
	Life events and personal circumstances - revenue.iewww.revenue.ie/en/life-events-and-personal-circumstances/index.aspx	14
	Use of cookieswww.revenue.ie/en/online-services/support/data-and-security/privacy/use-of-cookies.aspx	14
	Additional incomeswww.revenue.ie/en/additional-incomes/index.aspx	14
	Propertywww.revenue.ie/en/property/index.aspx	14
	100 Years of Revenuewww.revenue.ie/en/rev-100/index.aspx	14
	Press Officewww.revenue.ie/en/corporate/press-office/index.aspx	14
	Modernising Ireland's administration of Value-Added Tax (VAT)www.revenue.ie/en/corporate/consultations-and-submissions/index.aspx	14

Ensure focus is not fully obscured

Office of the Revenue Commissioners

Where this issue has occurred