649. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the number of final demand notices issued during 2025; the average number of days after the issuing of the final demand notice to payment being submitted to the Revenue Commissioners; the average number of tax periods which were referred to the sheriff after full payment was submitted to Revenue Commissioners; and if he will make a statement on the matter. [59622/26]

I am advised by Revenue that when a taxpayer fails to file or pay their taxes by the statutory due date, which is a minority of taxpayers as most are compliant, Revenue will immediately take steps to engage with the taxpayer. This is to ensure a level playing field for most taxpayers who do the right thing by filing and paying their taxes in full and on time.

Where current taxes become overdue, Revenue’s standard debt collection procedure is to issue a request for payment with details of the tax(es) due, requesting payment within a set timeframe. The request for payment outlines the consequences of continued non-payment and affords the taxpayer up to ten days to engage. In the absence of payment or meaningful engagement, a final demand issues allowing a further seven days for the customer to engage. Generally, on receipt of a the seven-day final demand, most taxpayers take action to resolve their payment difficulty. To provide every opportunity for the taxpayer to engage, Revenue also issues notifications to agents of taxpayers advising them when a request for payment or final demand has issued to their client.

During 2025, Revenue issued 672,108 requests for payment (including estimates), following which 434,535 final demands subsequently issued. Enforcement was actioned in 101,090 of these cases, 86,516 of which were referrals to the Sheriff.

Revenue does not refer cases to the Sheriff where the payment is fully cleared and brought to account. Occasionally, a payment may not be fully cleared/brought to account when it is sent for enforcement. This occurred in approximately 500 cases last year and the referral was withdrawn once Revenue became aware of the payment.

Revenue does not measure the average number of days payment is made following final demand or the average number tax periods per Sheriff referral.