Dáil Éireann debate -
Wednesday, 21 Nov 2001

Vol. 544 No. 4

Written Answers. - Tax Collection.

Liam Aylward

Question:

188 Mr. Aylward asked the Minister for Finance if it is within the remit of a revenue sheriff to deduct his fees from moneys directed to the Revenue Commissioners through him in respect of outstanding taxes; and his views on whether the revenue sheriff should pursue the taxpayer for his own fees as a separate issue. [29136/01]

Minister for Finance (Mr. McCreevy):

A revenue sheriff executing a certificate under section 962 of the Taxes Consolidation Act, 1997, is entitled to charge and add to the sum certified in the certificate and to collect under the certificate appropriate fees and expenses which are set out in the Sheriffs' Fees and Expenses Order, 1998. The debt legally due by a taxpayer in such circumstances is the full debt, inclusive of fees and expenses.

A payment made by a taxpayer is, therefore, made against the full debt due and not against a particular component of the debt. In those circumstances, it is not possible for a taxpayer to direct a particular payment to the Revenue Commissioners through the sheriff.

It is an important aspect of the tax collection system that, in the interests of equity, the costs of enforcement action, where it becomes necessary to involve the revenue sheriff, and where the tax is properly due, is borne by those non-compliant taxpayers who fail to meet their tax payment obligations in a timely fashion.