Attachment of Wages/Salaries under S.1002 TCA 1997
The Finance Act 2011 extended the power of attachment to wages/salaries in the enforcement of debt due to Revenue.
Updated
Guidelines (PDF, 1.53MB) for Attachment reflecting the Finance Act 2011 changes are published on the Revenue website at: Taxes & Duties – Tax & Duty Manuals Section 16 FOI Act – Collection – Enforcement – Guidelines for Attachment.
