Recovery of unpaid contributions by distraint in Northern Ireland
Current position
30.The Inland Revenue does not have the same rights to use distraint to recover unpaid contributions in Northern Ireland as it does in England and Wales.
31.Section 115A(1) of the Social Security Administration (Northern Ireland) Act 1992 (SSA(NI)A 1992) provides that the Judgments Enforcement (Northern Ireland) Order 1981 applies:
where a person is served with a certificate under section 112(1) of that Act; and
he neglects or refuses to pay contributions, interest or penalty to which the certificate relates within 30 days.
The amount unpaid is then enforceable as a money judgment by the Enforcement of Judgments Office on an application to it by the Inland Revenue.
Effect of the measure
32.Section 6(1) provides for authorised officers of the Inland Revenue to take distraint action in their own right in Northern Ireland and for the powers they can call upon to levy distraint to be consistent with those which apply in England and Wales.
