Dáil Éireann Debate, Thursday - 20 September 2018
51. Deputy Mattie McGrath asked the Minister for Finance the amount paid to Revenue Commissioners sheriffs in poundage fees payments for each of the past three years; and if he will make a statement on the matter. [38107/18]
View answerI am advised by Revenue that the execution of Revenue warrants by Sheriffs in respect of tax debts is specifically provided for in Section 960 of the Taxes Consolidation Act, 1997, as amended.
Sheriffs are entitled to fees and expenses in relation to collection of tax debts and/or seizure of goods. Fees are not paid where the tax and/or interest is not paid. Once a certificate relating to unpaid debt has been issued to a Sheriff, the taxpayer becomes liable for payment of the associated Sheriff’s fees and expenses. The current fees and expenses payable to Sheriffs are set out in a Statutory Instrument, the Sheriff’s Fees and Expenses Order S.I. 644 of 2005. Sheriffs are entitled to a lodgement fee, currently €19, for each Revenue warrant sent to them. They are entitled to “poundage” (similar to commission) where collection is successful and this is calculated at the rate of 5% on the first €5,500 and 2.5% on any additional balance for the same warrant. They are also entitled to travelling expenses and any necessary expenses incurred in relation to seizure, storage and sale of goods or in executing orders by bailiffs.
Statistics on the amount of poundage fees paid to Sheriffs in respect of tax debts due to Revenue is not reported to nor collated by Revenue, however audit verification is routinely carried out to ensure the levying of poundage fees is in accordance with the Statutory Instrument.
