Dáil Éireann Debate, Wednesday - 17 May 2017
100. Deputy Niall Collins asked the Minister for Finance if the Revenue Commissioners are legally entitled to take a portion of a person's social welfare payment if they have outstanding debt and tax liabilities; the procedure by which this can be done; and if he will make a statement on the matter. [23394/17]
View answerSection 1002 of the Taxes Consolidation Act 1997 provides for the use of Attachment Orders by Revenue in situations where a taxpayer or business fails to meet statutory tax payment obligations and opts not to engage in identifying and agreeing a mutually acceptable solution. I am advised by Revenue that its clear preference is always to work with taxpayers experiencing cash-flow difficulties and where possible agree mutually acceptable payment solutions.
Revenue has confirmed that it only uses its Attachment powers in the more egregious cases and where standard enforcement options such as Sheriff or external solicitor fail to secure collection. Where Revenue serves an Attachment Order on a financial institution or relevant third party it also forwards a copy of the notice to the taxpayer so that there is full awareness of the seriousness of the situation.
Revenue advises me that it does not serve attachment orders on the Department of Social Protection in respect of payments from that Department in respect of any pension or benefit payments payable to a recipient. However, when attachment orders are served on a Bank or other institution, Revenue will not be aware of the source of any funds in any such account.
Revenue is always conscious of the challenges that can exist for some taxpayers or businesses in meeting their tax obligations in a timely manner due to cash flow difficulties. Revenue caseworkers work with people in such situations in an effort to agree mutually acceptable payment solutions in preference to deploying debt collection/enforcement sanctions, including Attachment Orders. Where Revenue is informed of DSP payments during the engagement process this helps to inform an agreed solution.
I understand the Deputy may be referring to a particular case, and, if so, I would urge him to encourage the person concerned to make early contact with Revenue so that a solution can be put in place as quickly as possible. In this respect the person concerned should make direct contact with Mr. Leonard Burke, Principal Officer in the Collector-General’s Office telephone 061-488551.
