Taxes Management Act 1970 section 61

Distraint by collectors

Section 61 sets out the powers of tax collectors to seize and sell a person's goods and property (known as "distraint") when that person neglects or refuses to pay a tax debt, and applies only to Northern Ireland.

• If a person fails to pay a tax sum after a formal demand, the collector may seize their goods and chattels to recover the debt
• A justice of the peace can issue a warrant allowing the collector to force entry to premises in the daytime, with police assistance if needed
• Seized goods must be held for five days; if the debt remains unpaid, the goods are independently valued and sold at public auction, with any surplus returned to the owner
• The Treasury may set regulations governing the fees and costs associated with the distraint process, subject to approval by the House of Commons