Revenue published the List of Tax Defaulters in respect of the period 1 April 2018 to 30 June 2018 this afternoon (Tuesday, September 11th).
The list which is published in Iris Oifigiúil, in two parts contains a number of farmers; agricultural contractors; a case relating to fertiliser sales and another relating to horse sales.
Part 1 includes 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 2 includes persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.
A number of farmers have featured in the tax defaulters list for this period.
List 1 - Failure to lodge income tax return(s)
- Kenneth Collins, Knockerra, Cooraclare, Co. Clare - Farmer - €1,250;
- Joseph Connole, Ballyhean, Liscannor, Co. Clare - Farmer - €1,250;
- Charles Curtin, Listowel Road, Moyvane, Co. Kerry - Farmer - €2,500;
- James Kelly (JNR), Upper Quartertown, Mallow, Co. Cork - Farmer - €1,250;
- Joseph Tony McShane, Whitecross, Raphoe, Co. Donegal - Farmer - €5,000;
- Edward Mulligan, Branganstown, Dunsany, Co. Meath - Farmer - €1,250;
- William Nagle, 8, Gleann Rua, Rathmore, Co. Kerry - Farmer - €2,500;
- Seamus O’Dwyer, Finnahy, Upperchurch, Co. Tipperary - Farmer - €1,250;
- Patrick O’Leary, Clonee, Tousist, Killarney, Co. Kerry - Farmer/Casual Labourer - €6,000;
- John O’ Mahoney, Brohill North, Charleville, Co. Cork - Fertiliser Sales - €3,750;
- William A. Palmer, Gorthloughrea, Kilgarvan, Co. Kerry - Farmer/Taxi- Hackney - €1,250;
- John Riney, Cooryeen, Tuosist, Killarney, Co. Kerry - Farmer/Carpenter - €1,250;
- John (Ned) Ryan, Drombane, Village, Thurles, Co. Tipperary - Farmer/Publican - €1,250;
- Michael Ryan, Kilclooney, Moyne, Thurles, Co. Tipperary - Farmer/Subcontractor - €1,250.
Failure to lodge Vat Return(s)
- John O’ Mahoney, Brohill North, Charleville, Co. Cork - Fertiliser Sales - €2,500.
Misuse of Marked Mineral Oil:
- Dixon Bros. (Agricultural and Plant) Unlimited, Rathcore, Enfield, Co. Meath - Agricultural Contractors - €5,000;
- Fergus Redmond, Raheendarrig, Monamolin, Gorey, Co. Wexford - Farmer - €3,000;
- Sean Rooney, Aughalateve, Kinlough P.O., Co. Leitrim - Blocklayer/Farmer - €2,500;
- Martin Gerard Donovan, 101, Rahyland, Glebe, Ballybane, Co. Galway - Horse Sales - €2,500;
- Patrick Mullen, Killeaney, Inis Mór, Co. Galway - Taxi-mini bus operator/farmer - €2,500.
Part 2: Settlements
Settlements are published when the extensive voluntary disclosure options are not availed of and the default arises as a result of careless or deliberate behaviour:
- 66 cases are published and €8,879,893.55 is the total settlement amount in these cases;
- 29 cases were for amounts exceeding €100,000;
- 17 are cases in which the settlement was not fully paid as at 30 June 2018;
- €2,628,616.69 was the amount unpaid as at 30 June 2018.
Revenue vigorously pursues collection/enforcement of unpaid settlements. In some cases, collection/recovery of the full unpaid amount will not be possible.
193 such cases are published in the list and €445,587.50 is the total of court fines imposed.
- Fintan Canty, Cahir, Ballineen, Co. Cork - Farmer/ Instrumentation Engineer settlement of €196,584.00 relating to revenue audit case - under-declaration of Income Tax - €121,284.00 remained unpaid on June, 30th 2018;
- John D. Clifford, Killeacle, Ardfert, Tralee, Co. Kerry - Farmer - Revenue enquiry case - under-declaration of Capital Gains Tax - - settlement agreed at €91,313.66 and €91,071.65 unpaid at 30th June 2018;
- Coolawn Dairies Limited, Coolawn, Tuamgraney, Co. Clare - Dairy and Cattle Farmer - Revenue enquiry case - under-declaration of Corporation Tax and PAYE/PRSI/USC - settlement reached at €51,764.00;
- Shannon Gerard, Clonboyher, Newtowngore, Co. Leitrim - Farmer - Revenue audit case - under-declaration of VAT and Income Tax - settlement reached at €45,918.00;
- Ivor Stewart, Illistrin, Letterkenny, Co. Donegal - Farmer - Revenue enquiry case - non-declaration of Capital Acquisitions Tax - settlement agreed at €117, 627.00;
- Padraic Fox, Whitethorn Lodge, Toome, Ballymahon, Co. Longford - Cattle Exporter - Revenue Audit Case - under-declaration of VAT - settlement reached at €54,526.86;
- Agri & Industrial Rubber Limited, Perssepark, Aughrim, Ballinasloe, Co. Galway - Rubber Product Manufacturer -- settlement of €314,427.25 agreed relating to Revenue audit case - under-declaration of Corporation TAX and PAYE/PRSI/USC.
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3 month period to 30 June 2018, a total of 1,212 Revenue audit and investigations, together with 23,105 Risk Management Interventions (Aspect Queries & Profile Interviews), were settled, resulting in yield of €135.94 million in tax, interest, and penalties.