Revenue Note for Guidance

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Revenue Note for Guidance

960L Recovery by sheriff or county registrar


This section deals with the situation where the Collector-General issues a certificate to the sheriff or county registrar in relation to the collection of outstanding tax.


(1) Where any person does not pay any sum in respect of tax, the Collector-General may issue a certificate to the sheriff or county registrar in which the defaulter resides or has a place of business certifying the amount in default and the person from whom the that amount is due.

(2) A certificate to be issued by the Collector-General under this section may be issued in an electronic or other format. Where the certificate is issued in non-paper format, it may be reproduced in a paper format by the county registrar or sheriff or by persons authorised by the county registrar or sheriff to do so. A certificate issued in non-paper format will be treated as a valid certificate for the purposes of this section. Where a certificate issued by the Collector-General is reproduced in non-paper format and the reproduction states or there is a note attached to it that it is a copy of the original certificate and the note contains the signature of the county registrar or sheriff or a person authorised by him, the copy of the certificate with the note will have the same effect as if it was the certificate itself.

(3) On receipt of the certificate, the sheriff or county registrar must proceed immediately to collect the sum in default by seizing goods, animals or other chattels within his or her bailiwick belonging to the defaulter. In addition to the rights, powers or duties conferred by this section, the sheriff or county registrar has the rights, powers and duties vested in him or her by law in relation to the execution of a writ of fieri facias in so far as those rights, powers or duties are not inconsistent with the additional rights, powers or duties conferred by this section.

(4) A sheriff or county registrar executing a certificate is entitled to charge fees and expenses depending on the amount of tax due and calculated according to the scales of fees laid down by the High Court, Circuit Court and District Court.

Relevant Date: Finance Act 2021