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. 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.
Statistics for the full year 2025 are not yet available. The number of sheriff warrants issued by Revenue in the period 1 January to 30 November 2025 is 84,249. The total amount of tax involved in those warrants is €308,290,414.