Helen McEntee

The independent review was asked to establish whether the office of sheriff currently operates in line with best international practice, or if there is a more efficient and cost effective system of debt collection.

Its final report notes that sheriffs, who collect unpaid taxes and court fines, have generated over €525 million in revenue for the State over the past five years, which included a period of significant disruption caused by the pandemic.

Debt recovery rates appear to be high by international standards, and recovery data, involving significant amounts, indicates that the sheriff service is not only effective in practice but also efficient in the way it operates, it found.

The review was carried out by a group set up jointly with the Office of the Revenue Commissioners, under the chairmanship of a former secretary-general of the Department of Justice, Noel Waters.

Submissions were made by both the Law Society and the Bar Council, with the Law Society — having pointed out that the vast majority of sheriffs are solicitors — strongly backing the retention of the office of sheriff.

Justice minister Helen McEntee said: “I am pleased to see the importance of the office of the sheriff recognised in this report. It is the oldest debt enforcement mechanism in the State and I welcome the recommendations to support and modernise the role to ensure its continued viability.

“Key to this modernisation will be the development and implementation of an updated and streamlined joint supervision and oversight strategy between the Department of Justice and the Office of the Revenue Commissioners, and I look forward to that being developed.”