Revenue published the List of Tax Defaulters in respect of the period July 1st, 2018 to September 30th 2018 on Tuesday afternoon (December 4th).
The list - published in two parts - contains a number of farmers; a veterinary practitioner and an agricultural contractor.
Part 1 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 2 - persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.
"This list reflects the amount of a settlement that remained unpaid at the end of the period (30 September 2018). Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures." Revenue Outlined.
Part 1: Court Determinations - Failure to lodge Income Tax Return(s)
- Noel Barry - Caherphuca, Crusheen, Co. Clare - Farmer - €1,350;
- Robert Bradshaw - Rathduff, Cullen, Co. Tipperary - Farmer - €10,000;
- Bartholomew Hanley - The Hill, Knocklong, Co. Limerick - Farmer - €1,250;
- Robert Hennelly - Plovervale-Greeve, Breaffy, Castlebar, Co. Mayo - Farmer/Landlord - €1,250;
- Stephen Joyce - Cornarone East, Inverin, Co. Galway - Farmer - €1,250;
- Shane O'Neill - Creagh Road, Ballinrobe, Co. Mayo - Company Director/Rental/Farmer - €1,250;
- John Sheehan - Aubane, Millstreet, Co. Cork - Farmer - €2,500.
Mis-use of marked mineral oil
- Denis Dee Fleming - Barna, Scartaglen, Killarney, Co. Kerry - Farmer - €3,000;
- Richard Gahan - Ballinabolly, Kilmacow, Co. Kilkenny - Farmer - €3,500.
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:
- John Moore, Ardvarragh, Clyduff, Rhode, Co. Offaly - Farmer/Veterinarian - Tax: €32,552.00 - Interest: €7,763; Penalties : €8,765 Total: €50,080 - Revenue Audit Case - Under-declaration of Income tax.
- Jeremiah O'Connor - Kilavoy, Banteer, Co. Cork - Coal and Tyre Retailer/Farmer - Tax: €178,437.00; Interest: €1,27,620; Pentalities: €53,531; Total: €359,488 - Revenue Audit Case: Under-declaration of VAT;
- Michael Vereker, Gorteen, Slieverue, Co. Kilkenny - Farmer - Tx:€90,437; Interest: €93,523.00; Peanlities: €56,019.00; Total:€239,978.00 - Revenue Investigation Case - Under-declaration of Income Tax
- Cormick Bourke, Carrowmore Lacken, Ballina, Co. Mayo - Agricultural Contractor - Tax: €33,367.00; Interest: €8,206; Penalities: €9,778; Total: €51,351.00 - Revenue Audit Case: Under-declaration of Income Tax and VAT.
Court Determination of Penalty: Subject to certain criteria, in settlement cases where a person does not agree liability to a penalty or fails to pay an agreed penalty, the Court determines the penalty. Details are published when the Court determined penalty exceeds 15% of the total tax and the total of the tax, interest and penalty is more than €35,000 and a qualifying disclosure has not been made:
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3 month period to 30 September, a total of 1,152 Revenue audit and investigations, together with 23,207 Risk Management Interventions (Aspect Queries & Profile Interviews), were settled, resulting in yield of €164.84 million in tax; interest; and penalties.