The Revenue Sheriff is constrained by strict policy guidelines issued by the Revenue. If the sheriff cannot seize assets, and if he cannot negotiate an instalment plan for less than 2 years, then he can no longer collect the debt. In such a case the Revenue will then instruct solicitors.
Given the significant Sheriff fees that are charged (see below) you might advise your client to try and bypass the sheriff, and deal with the solicitor in due course. By the time the solicitor issues proceedings and your client enters an appearance, he may have saved enough of a lump sum to then negotiate an instalment plan directly with the solicitors.
Lodgment Fee €19
Poundage, 5% for the first €5,000 and 2.5% of the balance
Travel expenses of €32 for the execution of an order
€40 payable on execution of an order
Any necessary expenses incurred in relation to seizure and sale of goods
Given that revenue Sheriffs are private sector, they tend to be realistic about what is collectible etc.
If your client is a private individual (as opposed to a limited company) then he might wish to consider a PIA/DSA.
Jim Stafford