Sheriff (Revenue) Search – Identify Enforcement Certificates Against Individuals or Entities

A Sheriff (Revenue) Search identifies whether any enforcement certificates have been issued by the Revenue Commissioners against an individual or company. This search is essential for solicitors, conveyancers, and lenders seeking to confirm that no Revenue-related judgments or enforcement actions affect a property or party to a transaction in Ireland.

What This Search Covers

Ellis & Ellis conducts comprehensive searches against:

• Revenue Sheriff Offices nationwide – for certificates of execution under Section 485 of the Income Tax Act, 1967 (and amending Acts)
• Certificates issued by the Collector General pursuant to Section 962 of the Taxes Consolidation Act 1997
• Records of enforcement certificates filed for execution against goods and chattels

Each search identifies whether a certificate has been lodged or remains unsatisfied and specifies:

• Name(s) of individual(s) or entities searched
• Type and issuing authority of any certificate found
• Enforcement status and relevant details

Why It Matters

When a taxpayer fails to pay outstanding debts, the Revenue Commissioners may issue enforcement certificates and appoint Revenue Sheriffs to collect payment or seize assets, without requiring a formal court judgment.

For solicitors and conveyancers, a Sheriff (Revenue) Search is critical because it helps:

• Detect active or pending Revenue enforcement against sellers or property owners
• Prevent the transfer of property subject to Revenue claims or liens
• Protect buyers and lenders from future enforcement or court-supervised sales
• Maintain compliance with conveyancing and due diligence requirements

Learn more about Sheriff (Revenue) Searches with our expert explainer.

Does Your Client Need A Sheriff Revenue Search?

Use this search if your client is:

• Buying or selling property where tax enforcement may apply
• Acting as a lender, financier, or mortgage provider
• Conducting pre-contract due diligence on individuals or companies
• Verifying sellers’ financial and legal standing before conveyance
• Investigating potential Revenue judgments, liabilities, or enforcement actions

Turnaround & Delivery

• Conducted manually by expert Ellis & Ellis search specialists
• Ordered securely via the Ellis & Ellis online platform
• Typically completed within 24–48 hours
• Delivered as a certified PDF report confirming whether any Revenue Sheriff certificates are recorded

Request This Search

Order now via the Ellis & Ellis client portal, or contact our team for assistance with Revenue or enforcement-related searches.

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Sheriff (Revenue) Search FAQs

What is a Revenue Sheriff?

A Revenue Sheriff is an officer of the court appointed by the Revenue Commissioners to enforce tax-related debts and execute certificates of recovery.

Why perform a Sheriff (Revenue) Search?

To confirm whether a Revenue enforcement certificate or judgment exists against a person or company involved in a property transaction.

Do searches cover all counties in Ireland?

Yes. Ellis & Ellis searches all Revenue Sheriff jurisdictions across Ireland.

Are addresses required for the search?

Yes, for sellers. Searches are typically conducted using both the individual’s name and the address of the property.

What information will the result show?

Details of any enforcement certificates found, including names, issuing authority, enforcement status, and affected property (if applicable).

What if no certificates are found?

Ellis & Ellis will provide a certified “no record found” confirmation.

Can a Revenue enforcement be converted into a judgment mortgage?

Yes. Revenue judgments can later be registered as judgment mortgages against property.

Why choose Ellis & Ellis?

Over 130 years of professional expertise, fast turnaround, €10 million Professional Indemnity Cover, and trusted accuracy in legal searches.