Revenue have published updated Guidelines for Attachment reflecting the Finance Act 2011 extension to Revenue's power of attachment to include wages/salaries.

Finance Act 2011 amended Revenue's power of attachment under section 1002 Taxes Consolidation Act 1997 by removing the prohibition on the issuing of notices of attachment to employers in respect of employees’ wages/salary. The updated guidance note published sets out details of Revenue's power of attachment and the extended power of attachment of wages/salaries as provided for by Finance Act 2011.

There will be a phased approach to the use of this extended power. The initial phase will involve the potential use of the power in respect of taxpayers who fall within the following criteria:

1. Tax/interest/penalties debt of at least €10k, and
2. Debt at least 6 months overdue, and
3. Earnings from employment of at least €50k gross on an annualised basis.

Provision has been made for the issue of a special final demand for payment where attachment of wages/salary is being contemplated and for completion of a one page Financial Statement by the taxpayer allowing him/her to bring his/her financial circumstances to Revenue's attention.

The updated guidelines for attachment are published on the Revenue website under Tax & Duty Manuals Section 16 FOI Act.