In regard to the first part of the Deputy's Question, I am advised by Revenue that the total number of chargeable self-assessed Income Tax payers is set out in Table 1. It was not possible for Revenue to breakdown the data on a county basis in the timeframe available for responding to the Question.
In regard to the second part of the Deputy's Question on the use of Attachment Orders, I am advised that the data requested is set out in Tables 2 and 3 for the years 2011, 2012, 2013 and 2014. The data in relation to January 2015 is not yet available.
By way of general information in regard to the deployment of its various debt collection and enforcement options, including Attachment, Revenue has assured me that before any such action is considered, the defaulting taxpayer is given every opportunity to engage and agree mutually acceptable arrangements in respect of the outstanding debt. The enforcement process only starts where there is no meaningful engagement by the taxpayer in seeking realistic solutions. Revenue has also assured me that Attachment Orders are normally only deployed where other enforcement options have failed to secure the outstanding tax debt.
The deployment of Attachment Orders is provided for by Section 1002 of the Taxes Consolidation Act 1997, which allows Revenue to instruct financial institutions to transfer funds from any account in the name of a defaulting taxpayer, or, to instruct any third party 'relevant person' that owes a debt to the defaulting taxpayer to pay those funds directly to Revenue.
When Revenue serves an Attachment Order (or a Revocation Order) on a 'relevant person' in respect of a taxpayer, it also forwards a copy of the Notice to the taxpayer for information. Within ten days of receiving the Attachment Order, the 'relevant person' must deliver a written 'return' to Revenue, confirming whether or not any debt is due to the specified taxpayer. Where there is a debt due to the taxpayer, this amount must also be paid directly to Revenue within the ten day period.
Table 1
|
Tax Year
|
Number of Self-Assessed Income Tax Taxpayers
|
|
2010
|
554,715
|
|
2011
|
557,174
|
|
2012
|
570,364
|
|
2013
|
590,459
|
[Data in relation to the tax year 2014 is not yet available]
Table 2 Attachment Orders 2011-2014
|
-
|
-
|
-
|
2011
|
-
|
-
|
-
|
2012
|
-
|
-
|
-
|
2013
|
-
|
-
|
-
|
2014
|
-
|
|
County
|
No.
|
Value€000
|
Payments€000
|
Avg. No. Days
|
No.
|
Value€000
|
Payments€000
|
Avg. No. Days
|
No.
|
Value€000
|
Payments€000
|
Avg. No. Days
|
No.
|
Value€000
|
Payments€000
|
Avg. No. Days
|
|
Carlow
|
51
|
1,383
|
185
|
77
|
63
|
3,884
|
334
|
132
|
23
|
981
|
117
|
99
|
41
|
1,053
|
200
|
47
|
|
Cavan
|
53
|
2,952
|
888
|
128
|
33
|
3,007
|
307
|
106
|
51
|
1,139
|
371
|
99
|
29
|
889
|
153
|
55
|
|
Clare
|
132
|
4,333
|
452
|
103
|
105
|
3,665
|
403
|
139
|
163
|
3,555
|
410
|
123
|
89
|
2,262
|
383
|
60
|
|
Cork
|
597
|
23,940
|
2,887
|
108
|
619
|
20,523
|
3,943
|
102
|
569
|
23,130
|
4,320
|
84
|
737
|
24,858
|
3,951
|
54
|
|
Donegal
|
80
|
5,822
|
1,266
|
75
|
65
|
2,683
|
361
|
98
|
52
|
3,326
|
303
|
128
|
55
|
1,157
|
191
|
66
|
|
Dublin
|
1,528
|
74,132
|
10,641
|
122
|
1,466
|
73,069
|
11,721
|
91
|
1,521
|
70,606
|
11,652
|
76
|
1,670
|
60,168
|
10,188
|
41
|
|
Galway
|
174
|
7,158
|
773
|
111
|
169
|
8,418
|
1,133
|
96
|
171
|
7,925
|
955
|
95
|
270
|
6,366
|
1,267
|
50
|
|
Kerry
|
151
|
9,813
|
3,705
|
142
|
93
|
3,244
|
270
|
133
|
95
|
1,970
|
220
|
109
|
99
|
2,086
|
568
|
47
|
|
Kildare
|
190
|
7,477
|
1,647
|
91
|
127
|
6,218
|
732
|
99
|
104
|
4,345
|
915
|
65
|
148
|
4,797
|
582
|
44
|
|
Kilkenny
|
72
|
3,824
|
657
|
168
|
67
|
3,555
|
331
|
116
|
37
|
654
|
267
|
89
|
54
|
1,286
|
99
|
54
|
|
Laois
|
35
|
968
|
82
|
181
|
47
|
1,526
|
141
|
159
|
24
|
866
|
218
|
25
|
22
|
839
|
134
|
23
|
|
Leitrim
|
24
|
885
|
67
|
153
|
17
|
1,274
|
180
|
62
|
20
|
356
|
28
|
47
|
17
|
462
|
70
|
26
|
|
Limerick
|
164
|
9,988
|
851
|
122
|
156
|
5,817
|
1,408
|
112
|
210
|
6,965
|
745
|
97
|
433
|
10,869
|
2,114
|
46
|
|
Longford
|
35
|
1,023
|
101
|
104
|
28
|
1,196
|
56
|
100
|
28
|
1,234
|
162
|
72
|
31
|
803
|
119
|
26
|
|
Louth
|
132
|
9,801
|
517
|
156
|
115
|
4,157
|
726
|
139
|
120
|
4,650
|
481
|
49
|
155
|
5,008
|
636
|
41
|
|
Mayo
|
68
|
3,536
|
649
|
221
|
87
|
3,986
|
735
|
163
|
115
|
5,510
|
576
|
126
|
248
|
7,031
|
884
|
57
|
|
Meath
|
224
|
8,189
|
1,290
|
169
|
196
|
8,022
|
1,207
|
115
|
160
|
5,613
|
1,055
|
94
|
164
|
6,137
|
1,303
|
53
|
|
Monaghan
|
46
|
2,496
|
317
|
166
|
27
|
1,420
|
672
|
77
|
51
|
1,547
|
666
|
72
|
23
|
875
|
414
|
65
|
|
Offaly
|
57
|
2,681
|
271
|
155
|
60
|
2,344
|
269
|
226
|
83
|
3,104
|
1,394
|
70
|
73
|
2,825
|
296
|
56
|
|
Roscommon
|
34
|
1,078
|
224
|
157
|
24
|
2,236
|
149
|
136
|
36
|
4,899
|
284
|
113
|
36
|
991
|
246
|
46
|
|
Sligo
|
40
|
1,706
|
357
|
59
|
43
|
1,020
|
62
|
56
|
58
|
1,891
|
368
|
37
|
47
|
3,467
|
77
|
44
|
|
Tipperary
|
99
|
7,117
|
565
|
74
|
106
|
4,071
|
605
|
81
|
108
|
4,907
|
733
|
57
|
69
|
3,084
|
290
|
54
|
|
Waterford
|
88
|
5,466
|
513
|
112
|
37
|
2,459
|
358
|
129
|
68
|
2,091
|
152
|
56
|
31
|
3,068
|
125
|
63
|
|
Westmeath
|
67
|
2,852
|
352
|
252
|
67
|
2,738
|
261
|
90
|
104
|
3,462
|
651
|
78
|
112
|
4,217
|
859
|
46
|
|
Wexford
|
146
|
8,765
|
661
|
124
|
120
|
3,789
|
1,083
|
93
|
98
|
3,831
|
675
|
100
|
123
|
2,942
|
1,090
|
35
|
|
Wicklow
|
176
|
5,653
|
733
|
84
|
102
|
4,155
|
1,073
|
43
|
130
|
4,975
|
907
|
79
|
159
|
3,681
|
937
|
40
|
|
Total
|
4,463
|
213,037
|
30,651
|
123
|
4,039
|
178,476
|
28,519
|
103
|
4,199
|
173,532
|
28,625
|
83
|
4,935
|
161,223
|
27,176
|
47
|
Table 3 - Attachment Orders Issued to Relevant Persons by Category 2011-2014
|
-
|
-
|
2011
|
-
|
-
|
2012
|
-
|
-
|
2013
|
-
|
-
|
2014
|
-
|
|
Relevant Person -Category
|
No.
|
Value€000
|
Payments€000
|
No.
|
Value€000
|
Payments€000
|
No.
|
Value€000
|
Payments€000
|
No.
|
Value€000
|
Payments€000
|
|
An Post
|
14
|
451
|
216
|
16
|
544
|
88
|
13
|
183
|
98
|
8
|
132
|
13
|
|
Banks/Building Society
|
3,646
|
174,570
|
23,959
|
3,325
|
146,852
|
20,453
|
3,444
|
143,680
|
20,866
|
4,005
|
128,747
|
20,477
|
|
Co-op/Creamery
|
4
|
188
|
4
|
3
|
85
|
0
|
7
|
132
|
33
|
3
|
72
|
17
|
|
Credit Union
|
45
|
1,484
|
91
|
44
|
1,786
|
122
|
37
|
1,211
|
53
|
49
|
886
|
145
|
|
Dept of Agriculture & Food
|
73
|
4,045
|
816
|
113
|
5,773
|
1,317
|
105
|
3,485
|
1,211
|
158
|
4,178
|
1,421
|
|
Dept of Arts, Sport & Tourism
|
3
|
9
|
2
|
1
|
16
|
6
|
3
|
26
|
0
|
0
|
0
|
9
|
|
Dept of Justice, Equality & Law Reform
|
11
|
371
|
139
|
16
|
275
|
119
|
23
|
494
|
196
|
24
|
532
|
138
|
|
Dept of Social & Family Affairs
|
6
|
208
|
8
|
4
|
80
|
12
|
8
|
147
|
21
|
8
|
202
|
51
|
|
Employer
|
|
|
|
6
|
132
|
28
|
6
|
483
|
51
|
3
|
49
|
78
|
|
Health Service Executive
|
51
|
2,101
|
759
|
55
|
3,009
|
1,833
|
72
|
4,889
|
1,726
|
53
|
1,627
|
484
|
|
Insurance Company
|
19
|
2,306
|
176
|
13
|
891
|
268
|
13
|
2,607
|
161
|
20
|
2,856
|
367
|
|
Limited Company
|
108
|
5,992
|
300
|
64
|
3,233
|
383
|
74
|
3,634
|
446
|
124
|
5,529
|
761
|
|
Local Authority
|
112
|
4,114
|
1,948
|
96
|
2,597
|
862
|
108
|
2,057
|
984
|
84
|
2,209
|
639
|
|
Office of Public Works
|
10
|
330
|
119
|
14
|
1,038
|
294
|
13
|
326
|
235
|
14
|
831
|
246
|
|
Other
|
273
|
13,244
|
1,776
|
227
|
10,930
|
2,159
|
230
|
8,557
|
2,381
|
315
|
11,695
|
2,020
|
|
Principal Contractor
|
75
|
3,046
|
303
|
35
|
1,097
|
441
|
33
|
1,366
|
125
|
56
|
1,299
|
271
|
|
Supplier
|
13
|
578
|
35
|
7
|
137
|
133
|
10
|
257
|
37
|
11
|
378
|
38
|
|
Total
|
4,463
|
213,037
|
30,651
|
4,039
|
178,476
|
28,519
|
4,199
|
173,532
|
28,625
|
4,935
|
161,223
|
27,176
|
