The review group comprises representatives from Revenue, the Courts Service, the departments of justice, housing and finance and an external representative from the Insolvency Service of Ireland. It will “examine the role of sheriffs, as currently constituted, in respect of State work.”
Sheriffs, who are appointed by the Government, finance their own operations as commercial enterprises on a commission based on a percentage of taxes collected for the Revenue.The four sheriffs in Dublin and Cork, one each for Dublin city and county and one each for Cork city and county, collect civil debts along with tax debts and can enforce repossessions of properties by banks and other creditors.
In 2021, sheriffs received just 707 warrants from the Revenue valued at just €17.7 million, yielding €9.9 million in unpaid taxes. This left the sheriffs relying on their annual retainer of just over €30,000 paid through the Department of Justice to run their offices and pay staff.Referrals for debt collection to the sheriffs started to increase after their suspension during the pandemic. Sheriffs were pursuing €194 million worth of tax debt at the end of November.
While the sheriffs operate on work referred by the Revenue, the legal framework underpinning the work of the sheriffs is the responsibility of the Department of Justice.
Start from the top down.