Dáil Éireann díospóireacht - Wednesday, 11 Mar 1992

Written Answers. - County Limerick VAT Payments.

Michael Finucane

Ceist:

86 Mr. Finucane asked the Minister for Finance if he will outline the reason there has been an increase in the number of warrants issued to the sheriff for County Limerick for VAT for the years 1990 and 1991; and if he will make a statement on the matter.

Minister for Finance (Mr. B. Ahern)

I am informed by the Revenue Commissioners that the number of warrants for VAT issued to the sheriff for County Limerick in the years 1989, 1990 and 1991 was:

	Number of Warrants	% Increase compared with previous year.
1989	3,256
1990	3,557	9.24
1991	3,658	2.83

These variations are not regarded by the Commissioners as being significant and may have come about for a variety of reasons. The number of taxpayers registered for VAT has tended to increase over the years. More significantly, there are constant variations in the payment patterns of taxpayers which are, in turn, reflected in enforcement patterns. It should be noted that sheriff action is only one of a number of methods of enforcement and the choice of any particular method would depend on the circumstances of individual cases.