646. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the number of cases in which the Revenue Commissioners referred tax liabilities to the Sheriff for enforcement in each of the past five years, by taxpayer category, county and tax head; and if he will make a statement on the matter. [59602/26]

I am advised by Revenue that it uses the services of eleven Sheriffs to assist in its debt recovery operations, comprising of two in Dublin (city and county), one in Cork (city and county) and eight located in multiple bailiwicks (areas of operation) across the country. The Sheriffs are Officers of the Court, holding office under Section 12 of the Court Officers Act, 1945. Their debt collection activities, including seizure procedures, are covered by the Enforcement of Court Orders Act, 1926, as amended. The execution of Revenue referrals (warrants) is specifically provided for in Section 960L of the Taxes Consolidation Act, 1997.

The table below provides the number of referrals issued to the Sheriffs from 2021 to 31 July 2026, broken down by county. Revenue does not produce warrant data by taxhead and category therefore this information is not provided.