Michelle Mulherin (Mayo, Fine Gael)
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152. To ask the Minister for Finance the rate of fees and expenses the Revenue sheriff is entitled to charge in the execution of his duties; and if he will make a statement on the matter. [50188/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the execution of warrants by Sheriffs in respect of tax debts is specifically provided for in Section 962 of the Taxes Consolidation Act, 1997, as amended. I am further advised that Sheriffs are Officers of the Court, holding office under Section 12 of the Court Officers Act, 1945. Their debt collection activities, including seizure procedures, are generally covered by the Enforcement of Court Orders Act, 1926, as amended. The Sheriffs are independent of both the Minister for Finance and Revenue in the application of these functions.

Once a certificate relating to an unpaid tax debt has been issued to a Sheriff, the taxpayer becomes liable for payment of the associated costs and fees. The current fees structure is set out in the Sheriffs Fees and Expenses Order, 2005 (S.I. No. 655/2005) which was made by the Minister for Justice and Equality with the consent of the Minister for Finance and came into effect on 1 November 2005. The fees are as follows:

- Lodgment fee of €19

- Poundage 5% for the first €5,500 and 2.5% of balance

- Travelling expenses of €32 for the execution of a warrant

- €40 payable on execution of a warrant

- Any necessary expenses incurred in relation to seizure and sale of goods.

Finally, Revenue has confirmed to me that the Sheriffs have a Code of Practice in place, which is available from any of their offices or via the Revenue website, that sets out how they should engage with taxpayers. For example, it includes commitments that when goods are seized a written inventory is supplied to the taxpayer followed by an account of proceeds once the goods are sold. The Code also sets out the process through which a taxpayer can make a complaint against a Sheriff.

A copy of the Code follows for the Deputy’s information.

Sheriff’s Code of Practice

The following is the Code of Practice operated by the Sheriff’s Office in relation to dealings with taxpayers:

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

- If the taxpayer feels aggrieved at the way in which his/her case is handled, complain in writing to the Sheriff’s office;

- The Sheriff shall investigate any such complaint and respond as promptly as is practicable in the circumstances;

- Should the taxpayer remain aggrieved at the Sheriff’s response, he/she may refer the complaint to the Revenue Commissioners in writing. The Revenue Commissioners will examine any such complaint and may request that the Sheriff undertake a review.

- Should the taxpayer remain aggrieved at the outcome of the Sheriff’s review, the complaint may at his/her request be referred to the Joint Standing Committee (JSC) of the Revenue Commissioners and the Sheriffs’ Association. The JSC will review the issue(s)by means of an examination of all the relevant correspondence and documentation. [The JSC is made up of an equal number of representatives from the Revenue Commissioners and the Sheriffs Association, with a neutral Chairman.]

- 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 it.

- The referral of any matter to the Joint Standing Committee is not in any way to be taken as a diminution or a substitution for a taxpayer’s common law rights, which are not interfered with by availing of the said process.