Dáil Éireann Debate, Thursday - 18 December 2025
345. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the number of sheriff warrants issued by the Revenue Commissioners in 2024; the total amount of tax involved in these warrants; whether any service-level agreement exists between the Revenue Commissioners and the sheriffs regarding the level of sheriff costs charged to taxpayers; and if he will make a statement on the matter. [69524/25]
View answerI 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 by agreeing a mutually acceptable payment arrangement to discharge outstanding tax liabilities. The important message for taxpayers who receive final demands is to engage with Revenue at the earliest opportunity so that a mutually acceptable solution can be found.
The number of sheriff warrants issued in 2024 was 45,698. The total amount of tax liabilities involved in these warrants was €313,870,942.
Fees and the treatment of expenses reasonably and necessarily incurred by sheriffs are set down by statute in Statutory Instrument No. 644 of 2005.
