By way of general comment, Revenue’s primary goal is to maximise compliance with Tax and Customs legislation and in this regard is fully focused on securing the taxes and duties due to the Exchequer on a timely basis. Notwithstanding the current difficult financial environment, Revenue expects businesses to have a clear focus on maintaining payment compliance and on meeting their obligations in full and on time. Where late or non-compliance occurs, Revenue will always try to resolve the issues through engagement with the business or taxpayer in advance of deploying enforcement sanctions. However, where that engagement fails or is not forthcoming then Revenue will utilise appropriate collection enforcement measures, including referral to Sheriffs, to pursue outstanding tax debts.
Revenue has confirmed to me that Sheriffs are Officers of the Court, under Section 12 of the Court Officers Act, 1945. Their debt collection activities, including seizure procedures, are generally covered by the Enforcement of Court Orders Act, 1926, (as amended) and the execution of Revenue warrants by Sheriffs is specifically provided for in Section 962 of the Taxes Consolidation Act, 1997, (as amended). Sheriffs are answerable before the Courts for any breach of the civil debt collection code and are not directly accountable to Revenue in relation to their operational activities. For this reason Revenue does not collate specific data on seizures and is not in a position to provide the tabular data requested by the Deputy.
However, I am advised that Revenue understands that Sheriffs only undertake seizures in a very small minority of cases and only after the defaulting taxpayer has not engaged with requests for payment. Finally Revenue has informed me that the Sheriffs operate a Code of Practice in relation to their tax collection enforcement activities. The Code includes a complaints procedure that assists taxpayers in resolving disputes with Sheriffs without the necessity of initiating Court proceedings. The Code is not a substitution for a persons legal entitlement and its use does not prevent a person from applying to the Courts should they subsequently feel it is necessary to do so.
A copy of the Code is attached for the Deputy’s information.
Sheriff’s Code of Practice
The following is the Code of Practice operated by the Sheriff’s Office in relation to dealings with taxpayers:
1. The Sheriff will:
- Treat every taxpayer with courtesy;
- Where practicable, notify the taxpayer in writing of the lodgement of a certificate in the Sheriff’s Office;
- Where requested, explain to the taxpayer the purpose of the visit of the Sheriff, Bailiff or other staff;
- When goods are seized, issue as soon as possible, a written inventory to the taxpayer;
- Furnish the taxpayer with a receipt for monies paid;
- Furnish the taxpayer with an account of the proceeds of the sale of any goods seized.
2. In return the Sheriff expects that the Taxpayer will:
- Pay liabilities to the Sheriff on demand;
- Be prompt in his/her dealings with the Sheriff’s office;
- Treat the Sheriff and his staff with courtesy.
3. Complaints:
- If the taxpayer feels aggrieved at the way in which his/her case is handled, complain in writing to the Sheriff’s office;
- The Sheriff shall investigate any such complaint and respond as promptly as is practicable in the circumstances;
- Should the taxpayer remain aggrieved at the Sheriff’s response, he/she may refer the complaint to the Revenue Commissioners in writing. The Revenue Commissioners will examine any such complaint and may request that the Sheriff undertake a review.
- Should the taxpayer remain aggrieved at the outcome of the Sheriff’s review, the complaint may at his/her request be referred to the Joint Standing Committee (JSC) of the Revenue Commissioners and the Sheriffs’ Association. The JSC will review the issue(s)by means of an examination of all the relevant correspondence and documentation. [The JSC is made up of an equal number of representatives from the Revenue Commissioners and the Sheriffs Association, with a neutral Chairman.]
- Where a complaint involves an allegation of criminal behaviour against a sheriff, his agents, or staff, then the Joint Standing Committee shall decline to deal with it.
- The referral of any matter to the Joint Standing Committee is not in any way to be taken as a diminution or a substitution for a taxpayer’s common law rights, which are not interfered with by availing of the said process.
