Sandra McLellan (Cork East, Sinn Fein)
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To ask the Minister for Finance if he will confirm that the Sheriff's Office can effect entry into a persons home to collect the value of unpaid local property tax even if the person is not at home; and if he will make a statement on the matter. [16045/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 has introduced provisions making owners of residential property liable for payment of Local Property Tax (LPT). The Government has assigned responsibility to the Revenue Commissioners for all aspects of the administration of LPT including where necessary collection enforcement against individuals who choose not to pay. It is important to note that LPT has been designed as a tax that is easy to pay but difficult to avoid and a range of payment options has been made available for liable owners. Also, certain properties are exempt from LPT and a system of deferral arrangements is available where there is inability to pay and certain specified conditions are met. All of these details are set out in Revenue’s information booklet ‘Your Guide to Local Property Tax’.

Where there is non-engagement by liable owners, Revenue will take the necessary measures to ensure compliance with the law. Revenue has a range of options available in this regard and will, in line with standard collection enforcement procedure take the appropriate measures that are considered necessary to pursue full compliance as effectively as possible. In this regard, Revenue will deduct LPT at source from non-compliers where possible. This will prevent arrears building up.

Referral of unpaid LPT liabilities to the Sheriff is one such option that is available to Revenue. Such referrals will only be made where the liable person has not paid the tax by the due date and has not positively engaged with Revenue in regard to the outstanding debt. The execution of certificates issued by Revenue to Sheriffs in respect of unpaid tax debts (including LPT) is governed by the general law, which applies to the collection of civil debt of all kinds. Sheriffs operate independently of Revenue and are Officers of the Court, who hold office under section 12 of the Court Officers Act, 1945. A Sheriff’s debt collection activities, including seizure procedures, are governed by the Enforcement of Court Orders Act, 1926 as amended, which allows that where necessary the Sheriff may enter any dwelling house or other building for the purpose of seizing goods, that are not exempt under the Act, in execution of a warrant. However, it should be noted that the Sheriff will only commence seizure proceedings as a last resort where there is no positive engagement by the liable person. In circumstances where there is positive engagement by the liable person the Sheriff will work to agree an alternative arrangement.