I propose to take Questions Nos. 77 to 79, inclusive, together.
I am informed by the Revenue Commissioners that 4,981 certificates were issued by them to the sheriff for Kildare in respect of County Kildare in 1992, the latest year for which figures are available. The breakdown of these by tax was 300 for income tax, 2,899 for VAT, 1,712 for PAYE/PRSI, and 70 in respect of other taxes.
No certificates were withdrawn on the grounds that they had been issued in error. However, in some cases tax was paid direct to the Collector-General after the certificate had issued to the sheriff and this resulted in the withdrawal of 2,832 certificates in 1992; some of the certificates withdrawn in 1992 had been issued in 1991.
It is not possible to establish how many visits to business premises were made by the sheriff and his staff in the course of their duties in 1992. The sheriff mounted 65 seizures of goods in 1992, but found it necessary to complete seizure in only three cases. Court action by the sheriff in regard to certificates issued by the Commissioners does not arise.