Gary Gannon (Dublin Central, Social Democrats)
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261. To ask the Minister for Finance what measures are in place to ensure that the treatment of businesses making repayments as part of the warehouse repayments scheme is fair, transparent, and not excessively punitive, particularly when they are making regular payments; and if he will make a statement on the matter. [44234/24]

Gary Gannon (Dublin Central, Social Democrats)
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262. To ask the Minister for Finance his Department’s process for examining whether the use of sheriffs is necessary or appropriate in situations where businesses are compliant in their repayment arrangements as part of the tax warehousing scheme; and if he will make a statement on the matter. [44235/24]

Gary Gannon (Dublin Central, Social Democrats)
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263. To ask the Minister for Finance if sheriffs employed by his Department are employees of the State, or privately contracted; to provide details on the vetting process for the employment of sheriffs; and if he will make a statement on the matter. [44236/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 261 to 263, inclusive, together.

Sheriffs are Officers of the Court, holding office under Section 12 of the Court Officers Act, 1945. They are appointed by Government following public competitions held by the Public Appointments Service (PAS). Their debt collection activities, including seizure procedures, are covered by the Enforcement of Court Orders Act, 1926, as amended. Even though Sheriffs are appointed by Government, they are not considered public servants or employees of the State. The Department of Justice has responsibility for the Sheriffs and the clearance processes when a new Sheriff is being appointed, including the vetting process.

One of the primary functions of Revenue is the collection of tax and ensuring that all taxpayers pay the correct amounts due in a timely manner. This ensures that the Exchequer is funded to meet the needs of citizens and a ‘level playing field’ is maintained for the majority of businesses who are timely in their tax compliance. The majority of taxpayers want to do the right thing and continue to file and pay their taxes on time, and do not require follow-up from Revenue to pay outstanding debts.

I am advised that Revenue only refers outstanding tax liabilities to its enforcement agents, including Sheriffs, as a last resort. Before any such action is taken, Revenue makes every effort to engage with the taxpayer to resolve the situation. Revenue will always seek to work proactively with businesses experiencing cashflow difficulties, provided the viability of the business is sound and there is meaningful and honest engagement to find mutually agreeable solutions.

There are a number of ways in which Revenue provides assistance to taxpayers experiencing difficulties in paying their tax liabilities. For example, Revenue offers taxpayers flexible Phased Payment Arrangements (PPAs) to pay off their debt in instalments over a reasonable period of time, both for warehoused and non-warehoused tax debts. In addition, payment breaks and payment deferral options are available when temporary cash flow difficulties arise during the arrangement term. Taxpayers who have been granted a payment arrangement that includes warehoused debt have the benefit of a 0% interest rate on that warehoused debt, provided they adhere to the agreed monthly repayments and keep paying their current tax liabilities as they arise. There are currently over 12,000 customers availing of flexible payment arrangements at 0% interest for warehoused liabilities totalling €1.18 billion.

Revenue has confirmed to me that businesses who are making regular repayments in accordance with the terms of their PPA established under the debt warehouse scheme and who are also meeting their current tax liabilities as they fall due are deemed fully compliant and are not subject to any action.

It is important to note that Revenue encourages taxpayers to engage early when payment difficulties arise and will always have regard to the particular circumstances of each case prior to considering enforcement action. Revenue has a strong track record of successfully working with individuals and businesses to resolve their payment difficulties without resorting to enforcement action.