Dáil Éireann Debate, Tuesday - 1 July 2014
143. Deputy Colm Keaveney asked the Minister for Finance to set out the number of attachment orders on persons which were granted to the Revenue Commissioners in each year from 2011 to 2013, inclusive; the amount of revenue that was gathered in each year by these means; the number that are currently active; and if he will make a statement on the matter. [28312/14]
Amharc ar fhreagraI am advised by Revenue that the debt collection environment continues to be challenging given the ongoing difficult financial environment. In this regard I am assured that Revenue debt management caseworkers are very conscious of the challenges that exist for some taxpayers in meeting their tax obligations in a timely manner. For that reason the caseworkers will always seek to work proactively with taxpayers and viable businesses that engage positively to agree mutually satisfactory arrangements to overcome temporary cashflow difficulties in preference to deploying enforcement options. However, where a business or taxpayer fails to meaningfully engage with Revenue, then I am fully supportive of the deployment of the necessary collection and enforcement measures to secure the taxes and duties due to the Exchequer.
One of the enforcement powers available to Revenue to ensure timely tax collection is Attachment. This power is covered in legislation under Section 1002 of the Taxes Consolidation Act 1997, as amended. Section 1002 allows Revenue to either directly remove funds from any account held by a financial institution in the name of a defaulting taxpayer, or, to instruct any third party that owes a debt to the defaulting taxpayer to pay those funds directly to Revenue.
Revenue has confirmed to me that it never deploys its enforcement powers, including Attachment, without giving the taxpayer every opportunity to engage and agree mutually acceptable solutions, including phased payment arrangements. The enforcement process only commences when the caseworker has exhausted all other options to encourage voluntary compliance. Revenue also has strict guidelines in place, including authorisation at a senior level, to ensure Attachment is only used in appropriate circumstances.
Revenue is always conscious that the use of Attachment Orders can have adverse consequences for taxpayers and it is normally only deployed where other enforcement options have failed to secure the outstanding debt.
In regard to the specific data requested by the Deputy, the number and value of Attachment Orders issued by Revenue and the amounts collected on foot of those Orders in 2011, 2012, 2013 and 2014 (to date), and the number that are currently active, is set out in the table in the following appendix.
Appendix : Attachment Orders
|
Year |
Number of Cases |
Number of Referrals |
Value of Referrals (€m) |
Yield (€m) |
No. of Attachments Currently Active |
|
2011 |
N/A |
4,463 |
213 |
30.7 |
180 |
|
2012 |
2,903 |
4,039 |
178.5 |
28.5 |
202 |
|
2013 |
2,989 |
4,199 |
173.5 |
28.6 |
352 |
|
2014 (YTD) |
1,544 |
1,972 |
65.2 |
11 |
424 |
