Dáil Éireann Debate, Tuesday - 16 June 2026
353. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number of sheriff warrants issued by the Revenue Commissioners in the first five months of 2026; and the total amount of tax involved in these warrants. [45247/26]
Amharc ar fhreagraI am informed by Revenue that between January and May 2026, Revenue issued 34,965 Sheriff referrals with a related tax value of €128.8m.
The Irish tax system operates on a self-assessment basis, where the onus is on taxpayers to meet their obligations for filing and paying their taxes correctly and on time. Revenue’s primary goal is to ensure that all taxpayers and businesses meet their tax obligations in a timely manner and pay liabilities as they fall due. Revenue’s clear preference is to work with taxpayers experiencing temporary cash-flow difficulties and to identify and agree mutually acceptable solutions in preference to deploying debt collection or enforcement sanctions.
However, where there is no meaningful engagement by the taxpayer and the debt remains outstanding, Revenue has no alternative but to use its debt collection and enforcement options to protect the Exchequer and maintain a level playing field for the vast majority of citizens who pay their taxes in full and on time.
As part of Revenue’s standard debt collection procedure, where current taxes become overdue, a request for payment will issue with details of the tax(es) due, requesting payment within a set timeframe. The request for payment outlines the consequences of continued non-payment and affords the taxpayer up to 10 days to engage.
The majority of taxpayers want to do the right thing by paying their taxes on time and, in many cases, on receipt of this initial notice, the customer will either make full payment for the overdue tax or contact Revenue to agree the payment of the tax within a mutually acceptable timeframe, at which point no further action is required.
In the absence of customer engagement, a Final Demand issues allowing another 7 days for the customer to engage. It is only where there is continued lack of engagement from the customer in response to the Final Demand and the debt remains outstanding that a case is escalated for enforcement action.
