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.
As I have advised the Deputy in reply to previous questions on this issue, I am informed by Revenue 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 960L of the Taxes Consolidated Act 1997, as amended. Once a certificate relating to an unpaid tax debt has been issued to a Sheriff, the taxpayer becomes liable for payment of the associated Sheriff's fees and costs. The current fee structure came into effect on 1 November 2005 and is set out in the Sheriffs Fees and Expenses Order, 2005. When acting in execution of tax certificates, Sheriffs are governed by the general law, which applies to the collection of civil debts of all kinds, and not by the provisions of the Tax Acts. They are not accountable to Revenue as regards the methods and techniques of enforcement but are answerable before the courts for any breach of the civil debt collection law. Accordingly the data requested by the Deputy is not available to Revenue or to my Department. 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.
Sheriffs remit all monies, after deduction of their fees and expenses, collected from taxpayers in respect of the certificates issued to them to Revenue for appropriation against the taxpayers' accounts and transfer to the Exchequer. A table is included at Appendix 1 showing the details of the numbers, values and amounts collected in respect of certificates issued to Sheriffs in each of the last five years.
Again as I have previously informed the Deputy, I understand that the Sheriffs operate a Code of Practice, available from any Sheriff or on Revenue's website, which sets out how Sheriffs will engage with taxpayers in relation to their tax collection enforcement activities. For example, it includes commitments that when goods are seized a written inventory will be supplied to the taxpayer as soon as possible, and there is a commitment to furnish the taxpayer with an account of the proceeds of the sale of any goods seized. The Code also sets out the process whereby a taxpayer may make a complaint and how it will be handled.
Finally, I am satisfied that the Sheriff operation continues to make a very significant contribution to the overall effectiveness of Revenue's collection enforcement programmes.
Appendix 1
|
Year
|
No. of Certificates Issued by Revenue to Sheriffs
|
Value of Certificates(m)
|
Tax / Interest Collected(m)
|
|
2009
|
38,790
|
€697.4
|
€214.3
|
|
2010
|
32,964
|
€529.0
|
€173.9
|
|
2011
|
34,466
|
€474.3
|
€172.1
|
|
2012
|
31,065
|
€373.6
|
€151.3
|
|
2013
|
28,795
|
€312.0
|
€150.2
|
