Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
[6]>
962Recovery by sheriff or county registrar.
[ITA67 s485(1), (2) and (5); FA69 s65(1) and Sch5 PtI; FA82 s10]
(1) Whenever any person makes default in paying any sum which may be levied on that person in respect of income tax, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the defaulter resides or has a place of business certifying the amount of the sum so in default and the person on whom the sum is leviable.
[5]>
(1A) (a) A certificate to be issued by the Collector-General under this section may—
(i) be issued in an electronic or other format, and
(ii) where the certificate is issued in a non-paper format, 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.
(b) A certificate issued in a non-paper format in accordance with paragraph (a) shall—
(i) constitute a valid certificate for all the purposes of this section,
(ii) be deemed to have been made by the Collector-General, and
(iii) be deemed to have been issued on the date that the Collector-General caused the certificate to issue.
(c) (i) Where a certificate issued by the Collector-General in a non-paper format is reproduced in a paper format in accordance with paragraph (a)(ii) and—
(I) the reproduction contains, or there is appended to it, a note to the effect that it is a copy of a certificate so issued, and
(II) the note contains the signature of the county registrar or sheriff or of the person authorised under paragraph (a)(ii) and the date of such signing,
then the copy of the certificate with the note so signed and dated shall, for all purposes, have effect as if it was the certificate itself.
(ii) A signature and date in a note, on a copy of, or appended to, a certificate issued in a non-paper format by the Collector-General, and reproduced in a paper format in accordance with paragraph (a)(ii), that—
(I) in respect of such signature, purports to be that of the county registrar or sheriff or of a person authorised to make a copy, shall be taken until the contrary is shown to be the signature of the county registrar or sheriff or of a person who at the material time was so authorised, and
(II) in respect of such date, shall be taken until the contrary is shown to have been duly dated.
(d) For the purposes of this subsection—
“electronic” has the meaning assigned to it by the Electronic Commerce Act 2000 and an “electronic certificate” shall be construed accordingly;
“issued in a non-paper format” includes issued by facsimile.
<[5]
(2) Immediately on receipt of the certificate the county registrar or sheriff shall proceed to levy the sum certified in the certificate to be in default by seizing all or any of the goods, animals and other chattels within his or her bailiwick belonging to the defaulter, and for such purposes the county registrar or sheriff shall (in addition to the rights, powers and duties conferred on him or her by this section) have all such rights, powers and duties as are for the time being 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 and duties are not inconsistent with the additional rights, powers and duties conferred on him or her by this section.
(3) A county registrar or sheriff executing a certificate under this section shall be entitled—
(a) if the sum certified in the certificate to be in default exceeds [1]>£15,000<[1][1]>€19,050<[1], to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act, 1926, and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order within the meaning of the Enforcement of Court Orders Act, 1926, (in this section referred to as an “execution order”) of the High Court,
(b) if the sum certified in the certificate to be in default exceeds [2]>£2,500<[2][2]>€3,175<[2] but does not exceed [3]>£15,000<[3][3]>€19,050<[3], to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and
(c) if the sum certified in the certificate to be in default does not exceed [4]>£2,500<[4][4]>€3,175<[4], to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.
<[6]
[6]
Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.