Where a taxpayer fails to respond to a demand or warning notice from Revenue, Revenue will refer the outstanding debt to a Sheriff for collection and if necessary, the Sheriff can seize certain assets from the defaulter on foot of a warrant.

Revenue eBrief No. 59/16 on here details that the time available to a Sheriff to collect any of the amounts owing on a warrant issued by Revenue has been reduced from six months to three months. The Guidelines for Sheriff Enforcement have been updated to reflect this and Sheriff contact details have also been updated.