Vol. 469 No. 3
23 Mr. Creed asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are instructing sheriffs throughout the country to issue correspondence to compliant tax payers regarding VAT; and if he will make a statement on the matter. [17491/96]
I am informed by the Revenue Commissioners that there is no question of any referrals being made by them to the sheriffs in respect of compliant taxpayers. Referrals are made only where payments are overdue. It will, of course, be the case in some instances that after the papers have been referred to the sheriff the taxpayer will pay the amount due direct to the Collector-General. In that event the taxpayer will still be liable for the sheriff's fees since the amount owing was properly referred to the sheriff for collection.
If the Deputy has a particular case in mind I will be happy to make inquiries from the Revenue Commissioners and to write to him about it.
