Taxes Consolidation Act 1997 section 960L

Recovery by sheriff or county registrar

Section 960L deals with the enforcement of tax collection through the sheriff or county registrar, including the issuing of certificates by the Collector-General, the seizure of assets, and the fees chargeable on execution.

• The Collector-General may issue a certificate to the local sheriff or county registrar certifying the amount of tax outstanding and the identity of the defaulter
• Certificates may be issued in electronic or non-paper format and reproduced in paper form; such certificates are treated as valid and deemed issued by the Collector-General
• On receipt of a certificate, the sheriff or county registrar must immediately seize the defaulter's goods, animals or chattels to recover the amount due
• The sheriff or county registrar may add fees and expenses (poundage) to the amount levied, scaled according to whether the sum falls within High Court, Circuit Court or District Court thresholds