Dáil Éireann Debate, Tuesday - 23 April 2013
255. Deputy Sandra McLellan asked the Minister for Finance further to Parliamentary question No. 216 of 16 April 2013, if he will confirm if the Sheriff is permitted to break into a person's home; if he is permitted to break in regardless of whether the person is at home; and if he will make a statement on the matter. [19124/13]
View answerThe Revenue Commissioners are committed to making it as easy as possible for all taxpayers to meet their tax compliance obligations. All taxpayers are afforded the opportunity to pay their outstanding tax liabilities before any such liabilities are referred for collection enforcement action. In the event that it is necessary to refer outstanding tax debts to the Sheriff for collection, I am informed that the Sheriffs make every effort to collect outstanding tax liabilities without utilising their powers of seizure. However, in circumstances where seizure of goods is necessary due to non-engagement by the taxpayer, the Sheriffs are legally authorised to use their powers to enforce collection of outstanding tax debts.
As I advised in my response to the Deputy’s previous Parliamentary Question on this issue (No. 216 on 16 April 2013), Sheriffs are Officers of the Court, who hold office under section 12 of the Court Officers Act 1945. A Sheriff’s debt collection activities, including seizure procedures, are governed by the Enforcement of Court Orders Act 1926 as amended, which allows that where necessary in execution of a warrant the Sheriff may enter any dwelling house or other building, regardless of whether the building is occupied or not, for the purpose of seizing goods, that are not exempt under the Act.
Section 12 of Enforcement of Court Order Acts 1926 provides as follows:
“(1) No action shall lie against an under-sheriff who has complied with the conditions hereinafter stated for or on account of his having entered or broken into any lands, house, close, or other premises for the purpose of taking in execution any goods, animals, or other chattels which were or might be on or in such lands, house, close, or premises, or for or on account of any injury occasioned to such lands, house, or premises by or in the course of such entry or breaking in.
(2) The conditions hereinbefore mentioned are:-
(a ) that before breaking into any dwelling-house or other building the under-sheriff shall make reasonable efforts to enter peaceably and without violence, and
(b ) where the under-sheriff breaks and enters the premises of a person other than the person against whom he has been called upon to enforce an execution order, he shall either have had reasonable grounds for believing that there were some goods, animals, or chattels of such last-mentioned person in such premises or he shall actually find some such goods, animals, or chattels in such premises".
