Time Limits & the Statute of Limitations

Six years, twelve years — and the acknowledgment that quietly starts the whole thing again.

This is the first question in every debt matter and the one most often answered by assumption. It also has a feature that surprises almost everybody: the clock can be restarted, by an email a debtor sent two years ago or by a small payment they made to keep a creditor quiet.

Six Years, Twelve Years — and Where the Clock Starts

Under the Statute of Limitations 1957, a simple contract debt generally carries a six-year period running from the date the cause of action accrued. Where the obligation is contained in a deed or instrument under seal, the period is generally twelve years — which is why the form of the underlying document is worth checking rather than assumed, particularly with guarantees and security documents. “Simple contract” covers the overwhelming majority of commercial debts: invoices, supply accounts, service fees, ordinary loans. The harder question is when the clock started, and it is frequently not the invoice date. Where terms of trade allow thirty days, the cause of action generally accrues when that period expires. Where a debt is payable on demand, the position can differ with the nature of the obligation. Where there is a running account, or payments have been made and allocated across several invoices, the analysis becomes genuinely technical. A few weeks can be the difference between a claim and a barred debt, so this is a fact to establish precisely rather than approximately — and it is the single most common thing this firm is asked to check.

What Restarts It — and What Being Barred Actually Means

Two things can cause the period to run afresh: a written acknowledgment of the debt by the debtor, signed by them, and a part payment on account of the debt. The requirements are technical — particularly as to the form of an acknowledgment and by whom it must be made — so neither should be assumed to have worked, or to have failed, without advice. The consequences cut both ways, which is why this page matters to creditors and debtors equally. A creditor sitting on an old ledger may have an email in which the debtor accepted the balance, and may therefore have far more time than they believed. A debtor who made a modest payment on an old account, or wrote to acknowledge it, may have revived a liability that had effectively expired. As to what “statute-barred” means: generally the remedy is barred rather than the debt extinguished, and limitation is a defence that must be pleaded. A court does not apply it automatically — so a debtor who ignores proceedings on a barred debt may have judgment entered against them on a claim they could have defeated. That is one of several reasons never to ignore proceedings. Finally, the trap that catches careful creditors: only issuing proceedings stops time running. Not a demand, not instructing a solicitor, not negotiating in good faith for eight months. If a deadline is close, issue to protect the position and keep negotiating afterwards.

Not Sure Whether It Is Still in Time?

The accrual date is fact-sensitive and the acknowledgment rules are technical. Send when the debt fell due, the terms of trade, and any correspondence or payment since - it is usually answerable quickly.

Call 01 5827148

Related Reading

Time Limits - FAQs

Under the Statute of Limitations 1957, a simple contract debt generally carries a six-year limitation period running from the date the cause of action accrued. Where the obligation is contained in a deed or instrument under seal, the period is generally twelve years. "Simple contract" covers the overwhelming majority of commercial debts: invoices, supply accounts, service fees, ordinary loans. The twelve-year period matters where a debt is secured by or arises under a document executed under seal, which is why the form of the underlying document is worth checking rather than assuming. Different periods apply to other categories of claim, so where a debt sits alongside another cause of action the analysis needs doing carefully.

General information, not legal advice. This website contains general information about Irish law on debt recovery and enforcement. It is not legal advice and does not create a solicitor—client relationship. Every debt turns on its own facts — the documents, the dates, the parties and the debtor’s circumstances — and advice on yours requires a consultation. Statutory thresholds and figures referred to on this site are subject to change and should be confirmed before any step is taken.

A law firm, not a debt collection agency. Mary Molloy Solicitors provides legal advice and representation. It does not operate as a debt collection agency and does not conduct collection campaigns. Fees are agreed in writing with the client at the outset and are never calculated as a percentage or proportion of any sum recovered. In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.

No outcome is promised. Nothing on this site states or implies that any debt will be recovered, that any asset will be found, that any enforcement step will succeed, or that any claim will succeed. Recovery depends substantially on the debtor’s means, which are frequently unknown at the outset.

How payment may be demanded is regulated. Section 11 of the Consumer Credit Act 1995 makes it an offence to make a demand for payment by means calculated to cause alarm, distress or humiliation, or falsely to represent that legal proceedings have been or will be issued. Nothing on this site should be read as encouraging any such conduct. Mortgage arrears on a principal private residence are dealt with under a separate regulatory framework and are outside the scope of this site.

If you are the person being pursued. Free, confidential and independent money advice is available in Ireland from MABS, the Money Advice and Budgeting Service, and through the Abhaile scheme for people in mortgage arrears. You do not have to engage a solicitor to get help, and taking advice early generally improves the options available. This firm advises debtors in matters separate from those in which it acts for a creditor, and never both sides of the same debt — conflicts are checked before any substantive discussion.

Tax. Nothing on this website is tax advice. Questions about VAT on recovered sums, bad debt relief or the treatment of write-offs belong with your accountant or tax adviser and with Revenue’s own guidance.