Taxes Consolidation Act 1997 section 874

Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts

Section 874 protects Revenue and enforcement officials from penalties and excessive liability when carrying out their duties under the income tax, corporation tax and capital gains tax legislation.

• Revenue officials acting in the execution of the Tax Acts or Capital Gains Tax Acts are not liable to any penalty other than as provided by those Acts.
• The protected officials include a Commissioner, sheriff, county registrar, clerk, inspector and the Collector-General.
• Where civil or criminal proceedings are brought against an official over the seizure or detention of goods, and the court finds there was probable cause for the seizure, the plaintiff is limited to recovering the goods or their value only.
• In such cases the plaintiff is not entitled to damages or costs beyond the goods or their value, and the defendant official is not liable to any punishment.