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Revenue Commissioners Investigations

Dáil Éireann Debate, Thursday - 21 February 2013

Thursday, 21 February 2013

Questions (78, 79)

Michael McGrath

Question:

78. Deputy Michael McGrath asked the Minister for Finance if he will provide details of the actions taken by the Revenue sheriff in 2012 including the number and value of goods and property seized; the number and value of attachment orders issued; and if he will make a statement on the matter. [9478/13]

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Michael McGrath

Question:

79. Deputy Michael McGrath asked the Minister for Finance if he will provide a detailed breakdown of the number, type and value of goods and property seized by county sheriffs and County Registrars in 2012; and if he will make a statement on the matter. [9479/13]

View answer

Written answers

I propose to take Questions Nos. 78 and 79 together.

Firstly, the Revenue Commissioners are charged with responsibility for collection and recovery of a wide range of taxes and duties. I know that Revenue has a strong focus on making sure that everyone complies with their tax and duty responsibilities by paying the right amount and on time. Revenue expects businesses to continue, notwithstanding the difficult economic circumstances in which they are now operating, to maintain a clear focus and organise their financial affairs to ensure that tax debts are paid as they fall due. I know that Revenue is conscious of the difficult economic and financial climate and how it impacts on business in being timely compliant. For example, Revenue has actively encouraged businesses experiencing particular payment difficulties to work proactively with them when such difficulties start to arise to find an agreed way through the difficulties and quickly restore voluntary timely compliance.

In regard to Sheriffs, I am advised that Revenue serves certificates through Revenue Sheriffs. However in the cases of Dublin City, Dublin County, Cork City and Cork County, these certificates are served through the County Sheriff and County Registrar. In all other counties Revenue Sheriff and County Registrar duties are carried out by separate individuals. It should be noted that Sheriffs are officers of the Court, holding office under Section 12 of the Court Officers Act, 1945. Their debt collection activities are generally covered by the Enforcement of Court Orders Act, 1926, as amended and the execution of Revenue certificates is specifically provided for in Section 962 of the Taxes Consolidated Act 1997, as amended.

Revenue issued 31,065 certificates in 2012 in respect of outstanding tax liabilities with a cumulative value of €373.6m. The Sheriffs recovered a total of €151.3m in respect of those certificates. The Sheriffs are not accountable to Revenue in relation to their operational activities. Therefore the information requested by the Deputy in relation to seizure of goods by the Sheriffs is not maintained by Revenue. I am advised however that Revenue understands that Sheriffs only undertake seizures in a very small minority of cases and only after the defaulting taxpayer has not complied with requests for payment.

In regard to attachment, Revenue issued 4,039 orders in 2012 with a cumulative value of €178.5m. It recovered a total of €38.4m in respect of those orders. The Deputy should note that Revenue issues attachment orders directly and does not operate through either the Sheriffs or County Registrars.

Finally, Revenue will always take the appropriate collection and enforcement action to ensure timely compliance, including referral of cases to the Sheriffs and the issue of attachment orders where necessary. However as mentioned already, Revenue will work with taxpayers or businesses to find a mutually acceptable arrangement before any enforcement activity is commenced, providing there is open and honest engagement and I fully support Revenue in this approach.

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