This concerned whether the post of Cork County Sheriff could be considered an economic entity for the purposes of the Regulations and if so, whether there had been a relevant transfer.

The Tribunal held that the Office of the Sheriff is not precluded from being an economic entity by reason of the office being held by a natural entity. The Tribunal reached this determination by examining the activities carried out by the Office itself and concluding that the enforcement of judgments constitutes an economic activity and that the Sheriff and her staff are an organised grouping of persons and assets which enable this activity.

In terms of whether a relevant transfer had taken place, the Tribunal held that there was a concomitant transfer of assets and the majority of the workers from the Former Sheriff to the new Sheriff. Although there was a new individual running the operation, the economic activity retained its identity in so far as it had the same name, the same work and had taken over a majority of the workforce of the former entity and some of the assets.