Taxes Consolidation Act 1997 section 1006

Poundage and certain other fees due to sheriffs or county registrars

Section 1006 confirms the entitlement of sheriffs and county registrars to poundage fees when enforcing tax debts, even where the defaulter pays up without the need for actual seizure of property.

• Defines the taxes, duties and levies covered, and the key terms used in the enforcement process, including "defaulter", "execution order", "certificate" and "relevant amount".
• Poundage fees become payable once an execution order or certificate has been lodged and the sheriff or county registrar has given notice or demanded payment from the defaulter.
• Where the defaulter pays all or part of the outstanding amount after receiving notice, the sheriff or county registrar is deemed to have seized property and levied the sum paid, triggering entitlement to poundage.
• The fees are payable by the defaulter and are calculated on the amount actually paid, including any costs specified in an execution order.