In eBrief No. 12/15 Revenue published details of their collection activity in cases of serious debt and non-compliance that do not yield a successful outcome from standard enforcement collection measures.

According to eBrief No. 12/15, in addition to petitioning for bankruptcy, enforcing sales or seeking committal orders when tax debts are not paid, Revenue may use other measures such as:

• a Mareva Injunction (temporary injunction freezing the assets pending further order or final resolution by the Court)
• a Garnishee Order where an application is made to the Court to secure a direction that any third party monies owed to the taxpayer are paid directly to Revenue.
• the appointment of a Receiver by way of Equitable Execution where an application is made to the Court for an independent person to receive monies that may be payable to a taxpayer at a future date.

Revenue has also updated their Dedicated Enforcement Collection Manual to reflect the above measures.