Brendan Griffin (Kerry South, Fine Gael)
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136. To ask the Minister for Finance if he will provide details of complaints mechanisms available to persons who have been subject to intimidation and heavy handed tactics by persons working on behalf of Revenue Sheriffs; and if he will make a statement on the matter. [26687/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that Sheriffs are officers of the Court, holding office under Section 12 of the Court Officers Act, 1945. Their debt collection activities are generally covered by the Enforcement of Court Orders Act, 1926, as amended and the execution of Revenue certificates is specifically provided for in Section 962 of the Taxes Consolidated Act 1997, as amended. When acting in execution of tax certificates, sheriffs are governed by the general law, which applies to the collection of civil debts of all kinds, and not by the provisions of the Tax Acts. They are not accountable to Revenue as regards the methods and techniques of enforcement but are answerable before the courts for any breach of the civil debt collection law.

However, notwithstanding the above, the Sheriffs do operate an agreed Code of Practice in order to provide a non-judicial complaints procedure for taxpayers. The Code is designed to provide an opportunity to resolve disputes without the necessity for the complainant to initiate Court proceedings. The Code also ensures that a taxpayer receives a written response from the relevant Sheriff to any complaint.

Details of the Code of Practice which are available from the Sheriffs and on Revenue’s website www.revenue.ie are set out below.

Sheriff’s Code of Practice

1. The Sheriff will treat every taxpayer with courtesy; where practicable, notify the taxpayer in writing of the lodgment of a certificate in the Sheriff’s Office; where requested, explain to the taxpayer the purpose of the visit of the Sheriff, Bailiff or other staff; when goods are seized, issue as soon as possible, a written inventory to the taxpayer; furnish the taxpayer with a receipt for monies paid; furnish the taxpayer with an account of the proceeds of the sale of any goods seized.

2. In return the Sheriff expects that the Taxpayer will pay liabilities to the Sheriff on demand; be prompt in his/her dealings with the Sheriff’s office; treat the Sheriff and his staff with courtesy.

3. Complaints Procedure. If a taxpayer feels aggrieved at the way in which his/her case was handled, then he/she can complain in writing to the Sheriff’s office; the Sheriff will investigate any such complaint and respond as promptly as is practicable depending on the specific circumstances of the case; should the taxpayer remain aggrieved after the Sheriff’s response, he/she may refer the complaint in writing to the Revenue Commissioners at Enforcement Management Unit, Office of Collector General, Sarsfield House, Limerick. The Revenue Commissioners will examine any such complaint and may request that the Sheriff undertake a further review; should the taxpayer still remain aggrieved at the outcome of the Sheriff review, the complainant may at his/her request be referred to a Joint Standing Committee (JSC) of the Revenue Commissioners and the Sheriffs Association, which is chaired by a neutral Chairman. The JSC will review the issue(s) by means of an examination of all the relevant correspondence and documentation.

Where a complaint involves an allegation of criminal behaviour against a sheriff, his agents, or staff, then the Joint Standing Committee shall decline to deal with the case and will inform the person in question in this regard.

Finally, referral of any matter to the JSC should not in any way to be taken as a diminution or a substitution for a taxpayer’s common law rights, which are not impacted on by availing of the process.