I am advised that Revenue measures the tax debt for all years at 31 March each year.
At 31 March 2017 the total tax debt was €1,944m. The debt included tax that was subject to appeal before the Tax Appeals Commission (€1,105million) and tax that was subject to insolvency proceedings (€83million) and therefore not available for collection by Revenue.
Of the remaining €755million of collectible debt, €328million was subject to debt collection/enforcement action, €116million was being collected on a phased basis with the remaining €311million at various stages of the debt collection cycle, for example estimate or demand.
Table 1 contains the total debt and the debt available for collection by county at 31 March 2017.
Revenue only refers outstanding tax liabilities to its enforcement agents, including Sheriffs, as a last resort. Before any such action is taken Revenue makes every effort to engage with the taxpayer and where possible will agree a mutually acceptable payment arrangement as an alternative. Revenue’s ongoing commitment in this regard is clearly evidenced by the 10,886 phased payment arrangements that were agreed in 2016 in respect of €103m of debt.
Table 2 sets out the monthly amount of tax debt collected by the Sheriffs in 2017 to date (31May).
Table 1 - Total Debt and Debt Available for Collection by County
Mar-17
|
Total Debt
|
Debt Available For Collection
|
|
Net (millions)
|
Net (millions)
|
Dublin
|
€987
|
€186
|
Cork
|
€177
|
€104
|
Carlow
|
€12
|
€9
|
Cavan
|
€26
|
€9
|
Clare
|
€20
|
€15
|
Donegal
|
€21
|
€15
|
Galway
|
€60
|
€47
|
Kerry
|
€36
|
€26
|
Kildare
|
€66
|
€28
|
Kilkenny
|
€13
|
€12
|
Laois
|
€13
|
€11
|
Leitrim
|
€9
|
€5
|
Limerick
|
€62
|
€29
|
Longford
|
€13
|
€12
|
Louth
|
€34
|
€26
|
Mayo
|
€20
|
€16
|
Meath
|
€45
|
€41
|
Monaghan
|
€43
|
€9
|
Offaly
|
€27
|
€12
|
Roscommon
|
€7
|
€7
|
Sligo
|
€13
|
€11
|
Tipperary
|
€68
|
€22
|
Waterford
|
€21
|
€17
|
Westmeath
|
€26
|
€15
|
Wexford
|
€64
|
€28
|
Wicklow
|
€38
|
€26
|
Foreign
|
€23
|
€17
|
Totals
|
€1,944
|
€755*
|
* Figure subject to rounding
Table 2 - Sheriffs’ Tax Debt Collection by County January to May 2017
-
|
January
|
February
|
March
|
April
|
May
|
Totals
|
County
|
Amount
|
Amount
|
Amount
|
Amount
|
Amount
|
Amount
|
Dublin
|
€3,403,518
|
€3,846,631
|
€4,421,142
|
€4,239,941
|
€4,725,249
|
€20,636,481
|
Cork
|
€1,105,562
|
€942,099
|
€1,623,374
|
€1,338,276
|
€1,683,372
|
€6,692,683
|
Carlow
|
€136,680
|
€124,440
|
€128,164
|
€133,907
|
€200,673
|
€723,864
|
Cavan
|
€133,448
|
€151,648
|
€170,052
|
€213,201
|
€272,808
|
€941,157
|
Clare
|
€251,483
|
€180,554
|
€284,406
|
€284,956
|
€191,317
|
€1,192,716
|
Donegal
|
€220,055
|
€258,838
|
€312,580
|
€417,537
|
€369,925
|
€1,578,935
|
Galway
|
€460,997
|
€491,446
|
€822,049
|
€715,093
|
€830,738
|
€3,320,323
|
Kerry
|
€175,758
|
€200,123
|
€304,001
|
€339,470
|
€352,855
|
€1,372,207
|
Kildare
|
€537,295
|
€375,626
|
€474,231
|
€530,566
|
€598,645
|
€2,516,363
|
Kilkenny
|
€154,461
|
€124,234
|
€191,097
|
€292,985
|
€282,858
|
€1,045,635
|
Laois
|
€165,288
|
€145,965
|
€193,576
|
€261,384
|
€209,527
|
€975,740
|
Leitrim
|
€64,201
|
€54,287
|
€187,306
|
€157,220
|
€142,854
|
€605,868
|
Limerick
|
€390,367
|
€372,501
|
€547,417
|
€542,534
|
€492,083
|
€2,344,902
|
Longford
|
€127,184
|
€62,852
|
€143,227
|
€123,049
|
€124,402
|
€580,714
|
Louth
|
€406,975
|
€359,126
|
€415,844
|
€477,172
|
€698,521
|
€2,357,638
|
Mayo
|
€202,588
|
€220,911
|
€313,172
|
€168,827
|
€143,208
|
€1,048,706
|
Meath
|
€559,101
|
€509,584
|
€682,175
|
€601,137
|
€864,313
|
€3,216,310
|
Monaghan
|
€177,749
|
€140,465
|
€162,274
|
€189,065
|
€288,988
|
€958,541
|
Offaly
|
€71,934
|
€50,936
|
€93,402
|
€180,810
|
€101,409
|
€498,491
|
Roscommon
|
€128,914
|
€109,822
|
€113,029
|
€185,873
|
€194,930
|
€732,568
|
Sligo
|
€92,936
|
€121,209
|
€181,998
|
€130,057
|
€166,481
|
€692,681
|
Tipperary
|
€382,285
|
€293,189
|
€376,647
|
€321,232
|
€343,439
|
€1,716,792
|
Waterford
|
€222,603
|
€111,231
|
€256,837
|
€193,385
|
€206,260
|
€990,316
|
Westmeath
|
€269,829
|
€231,665
|
€274,623
|
€373,789
|
€499,864
|
€1,649,770
|
Wexford
|
€505,087
|
€279,073
|
€324,857
|
€378,655
|
€325,985
|
€1,813,657
|
Wicklow
|
€462,928
|
€278,632
|
€396,729
|
€559,372
|
€457,105
|
€2,154,766
|
Totals
|
€10,809,226
|
€10,037,087
|
€13,394,209
|
€13,349,493
|
€14,767,809
|
€62,357,824
|