A number of farmers, agricultural contractors, an agricultural consultant and a farm supplier have featured on the most recent list of tax defaulters in respect of the period 1 January 2020 to 31 March 2020.
The list, which was published in two parts, was released by Revenue in recent days.
Part one contains persons in whose case the court has determined a penalty relating to a settlement, or has imposed a fine, imprisonment or other penalty in respect of a tax or duty offence;
Part two relates to persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.
Part 1: Court Determinations
Failure to lodge income tax return(s):
- William Chambers, Annamoe, Portarlington, Co. Offaly – Farmer – €1,250.00;
- Stanley Dowling, Cappagh, Strokestown, Co. Roscommon – Farmer – €1,250.00;
- Thomas Fahy, Kinvara West, Kinvara, Co. Galway – Agricultural Contractor/Farmer – €1,250.00;
- Gerard Finnerty, Lavally, Gort, Co. Galway – Publican/Shop/Farming/Rents – €5,000.00;
- Brian Kelly, Trien, Castlerea, Co. Roscommon – Farmer/Partnership – €1,250.00;
- Laurence Maxwell, Stonehall, Multyfarnham, Co. Westmeath – Farmer/Agricultural Contractor – €1,250.00;
- Mark Rickard, Rathkeenan House, Ballivor, Co. Meath – Farming/Mixed – €1,250.00;
- Enda Taylor, Rathcroghan, Tulsk, Co. Roscommon – Farmer – €1,250.00.
Failure to produce books and records:
- Ivan Roulston, Drumbarnett, Bogay, Newtowncunningham, Co. Donegal – Farmer – €5,000.00.
Misuse of marked mineral oil:
- Oisin Barron, Murhaun, Drumshambo, Co. Leitrim – Fencing & Farm Services – €2,500.00;
- Peter Burke, Isserkelly, Kilcrheest, Loughrea, Co. Galway – Farmer – €2,500.00;
- Stephen Cummins, 15, Church View, Ballinrobe, Co. Mayo – Farmer – €3,500.00;
- Kevin McCann, Drakestown, Smarmore, Ardee, Co. Louth – Farmer – €2,500.00;
- Thomas Kirwan ltd. Carrigeen, Kill, Co. Waterford – Agricultural Contractors – €2,500.00.
Part 2: Settlements
- Vincent Costello, New Inn, Ballinasloe, Co. Galway – Agricultural consultant – tax: €50,482.66 – interest: €29,619.16 – penalty: €15,144.80 – total: €95,246.62 – Under-declaration of income tax and PAYE/PRSI/USC.
- Jeremiah Hennessy, Barraghcore Cottage, Goresbridge, Co. Kilkenny – Farmer – tax: €25,467.83 – interest: €5,112.85 – penalty: €10,187.00 – total: €40,767.68 – Under-declaration of income tax.
- Gerard Mc Carville, Tullyvogey, Tydavnet, Co. Monaghan – Retailer of agricultural and animal medical products – tax: €39,376.00 – interest: €12,394.00 – penalty: €11,813.00 – total: €63,583.00 – Under-declaration of income tax.
- Michael O’Connell, Bawnmore, Ardpatrick, Kilmallock, Co. Limerick – Agricultural Contractor/Farmer – tax: €68,648.00 – interest: €27,774.94 – penalty: €20,595.00 – total: €117,017.94 – Under-declaration of capital acquisitions tax.
- Liam Rice, Ballydaly, Hospital, Co. Limerick – Farmer – tax: €36,756.14 – interest: €13,026.48 – penalty: €27,567.09 – total: €77,349.71 – Under-declaration of income tax.
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3-month period to 31 March 2020, a total of 675 Revenue audit and investigations, together with 20,762 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in yield of €107 million in tax, interest, and penalties.
