Brian Stanley (Laois-Offaly, Sinn Fein)
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226. To ask the Minister for Finance the criteria used by the Revenue Commissioners, before calling in the sheriff, to pursue taxes owing. [7704/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that debt collection/enforcement action, including referral to the Sheriff, is normally only deployed in circumstances where there is no meaningful engagement by the taxpayer or business to agree mutually acceptable payment arrangements.

The Commissioners have also assured me that they continue to be very conscious of the current economic climate and how it can impact on taxpayers or businesses in being timely tax compliant. For this reason, Revenue debt management caseworkers actively encourage taxpayers or businesses experiencing payment difficulties to engage with them as soon as difficulties start to arise so that solutions can be put in place that restore voluntary timely compliance as quickly as possible without the need to refer the debt for enforcement action.

However, where a taxpayer or business fails to meaningfully engage with Revenue, then it has no alternative but to refer the outstanding debt for enforcement to protect the Exchequer and to maintain a level playing field for the vast majority who pay their taxes in full and on time.

Specifically in regard to referring outstanding tax debts to the Sheriffs, Revenue has confirmed that they (the Sheriffs) are officers of the Court, as provided for by 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 960L of the Taxes Consolidated Act 1997, as amended.

The Sheriffs are not directly accountable to Revenue in regard to their enforcement methodologies, but they are answerable before the Courts for any breach of the civil debt collection law. Once a tax debt is referred to the Sheriff, Revenue ceases to engage with the taxpayer or business in respect of the outstanding amount and all negotiations from that point onwards must be with the Sheriff.