Dara Calleary (Mayo, Fianna Fail)
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63. To ask the Minister for Finance if he will provide in tabular form the number of attachment orders placed by the Revenue Commissioners in 2012, 2013 and to date in 2014; if he will provide same by month in each year, on a county basis; the amounts that have been collected by the Revenue Commissioners via these orders in each county on a monthly basis in the years requested; and if he will make a statement on the matter. [27690/14]

Dara Calleary (Mayo, Fianna Fail)
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64. To ask the Minister for Finance the number of companies on whom an attachment order on company accounts was placed by the Revenue Commissioners, who subsequently went into examinership, receivership, liquidation or ceased trading during 2012, 2013 and to date in 2014. [27691/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 63 and 64 together.

I 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 the power is normally only deployed where other enforcement options have failed to secure the outstanding debt. For example, during 2013, Revenue issued Attachment Orders in less than 3,000 cases out of a total of almost 27,000 cases enforced.

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 2012, 2013 and 2014 (to date) is set out at county level in the table in the attached appendix. It is not possible for Revenue to provide breakdown at county level on a monthly basis because certain cases could become identifiable thereby breaking confidentiality. However, Revenue could provide such a breakdown at provincial level if the information would be helpful to the Deputy.

Finally, I am informed that data is not maintained by Revenue in such a manner that would facilitate provision of a response to the Question relating to the number of companies where Attachment Orders were served on their bank accounts and who subsequently went into Examinership, Receivership, Liquidation or who ceased trading.

Appendix : Annual distribution of attachment orders by county