Pearse Doherty (Donegal South West, Sinn Fein)
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26. To ask the Minister for Finance the number of persons the Revenue Commissioners have taken legal action against over non-payment of the local property tax or household charge; and if he will make a statement on the matter. [13102/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that where a property owner fails to meet Local Property Tax (LPT) or arrears of Household Charge (HHC) payment obligations by the relevant due dates then he/she is likely to be subjected to various debt recovery/enforcement sanctions, including:

- Mandatory deduction at source from salary or occupational pension

- Withholding or offsetting of any refunds due in other taxes to outstanding LPT/HHC liabilities

- Withholding of Tax Clearance certification

- Referral to the Sheriff for collection

- Referral to Solicitors for Court action

- Notice of Attachment as provided for by Sec 1002 Taxes Consolidation Act 1997 (as amended)

- Income Tax, Corporation Tax or Capital Gains Tax surcharge as appropriate

- Imposition of penalties for non-filing of LPT Returns.

In addition to these debt collection/enforcement options, Revenue may also apply interest charges at a rate of 8% per annum from the due date to the date of payment. In addition, any outstanding debts in respect of LPT or HHC attach as a charge against the property, which must be paid before any sale or transfer of ownership can take place.

Revenue has assured me that before any debt collection/enforcement action is started, the defaulting taxpayer is given at least one opportunity to engage and agree mutually acceptable arrangements in respect of the outstanding LPT/HHC debt. The debt collection process only starts when there is no meaningful proposal or engagement from the taxpayer.

Revenue has confirmed to me that while it has not yet issued any legal (Court) action or issued any Notices of Attachment against defaulting property owners in respect of LPT/HHC, it reserves the right to do so in the future depending on the specific circumstances of any particular defaulting case.

Finally, Revenue has confirmed to me that it has used all of the other debt recovery enforcement options listed above in respect of outstanding LPT/HHC.