Revenue published the List of Tax Defaulters in respect of the period 1 October 2018 to 31 December 2018 today.
The list - published in two parts - contains over twenty farmers and agricultural contracting firms.
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 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.
“This list reflects the amount of a settlement that remained unpaid at the end of the period (31 December 2018). Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.”
Part 1 – Court Determinations:
Failure to Lodge Income Tax Return(s)
- Tom Burke, Kippaunagh, Clonberne, Ballinasloe, Co. Galway – Farmer - €1,250;
- Liam Byrne – Derrycooley, Rahan, Tullamore, Co. Offaly – Farmer - €1,250;
- Patrick Cantwell, Aughadonagh, Rahan, Tullamore, Co. Offaly – Farmer - €1,250;
- Gavin Carberry, Mandistown, Drumconrath, Navan, Co. Meath – Farmer - €1,250;
- Brendan Carney – Ardhoom, Meelick, Swinford, Co. Mayo – Farmer - €1,250;
- John Damien Carthy, Ballymacrossan, Greashill, Co. Offaly – Farmer - €1,250;
- Conor Conway, Clookeen, Newbridge, Ballinasloe, Co. Galway – Agricultural Contractor - €1,250;
- Donal Cullinane, Munny, Kilcormac, Co. Offaly – Dairy Farmer - €1,250;
- PJ Downes (Jnr), Ballinlig, Moyvoughley, Moate, Co. Westmeath – Farmer - €1,250;
- James Fitzpatrick, Appletown, Feohanagh, Co. Limerick – Farmer - €4,000;
- Trevor Hales, Glenview House, Renny, Ballyhooly, Mallow, Co. Cork - Farmer - €2,000;
- Gerard Hanley, Mullymux, Roscommon Town, CO. Roscommon – Farmer - €1,250;
- Joseph Gerard Hegarty, Cloonanaha, Inagh, Co. Clare – Farmer - €2,500;
- James McNally, Baldaragh, Naul, Co. Dublin – Farmer - €1,250;
- Liam Murphy, Ballineadig, Farran, Co. Cork – Plant and Machinery Hire - €2,500;
- John Joe Naughton, Ballydavid, Athenry, Co. Galway – Farmer - €2,500;
- PJ O’ Donnell, Nodstown, Cashel, Co. Tipperary – Farmer - €3,750;
- Hugh Power, Carrigower, Kilpedder, Co. Wicklow – Farmer - €2,500;
- Aidan Robinson, Gurtymadden, Loughrea, Co. Galway – Agricultural Contractor - €1,250;
- Alan Sherwood, Knavinstown House, Knavinstown, Kildare, Co. Kildare – Farmer - €20,000;
- James White, Ardcalf, Slane, Co. Meath – Farmer - €2,500;
- Edward Williamson, Knockskeagh, Leap, Co. Cork – Farmer - €1,250;
Misuse of Marked Mineral Oil:
- Ballinaboley Plant Hire LTD, Ballinaboley, Lrighlinbridge, Co. Carlow – Plant Hire - €2,500;
- Thomas Donelon, Lirose, Dunmore, Co. Galway – Farmer - €2,500;
- John Feeney, Dovehill, Kilcormac, Co. Offaly – Farmer - €2,500;
- Martin McMahon. Ballybornagh, Boston, Tubber, Co. Clare – Farmer - €2,500;
- Maurice White, Killure Farm, Grantstown, Co. Waterford – 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:
- Clem Tully, Slatta, Kilglass, Co. Roscommon – Tax: €38,720 – Interest: €22,448 – Penalties: €11,616 – Total: €72,784 – Revenue Enquiry Case, Non-declaration of Capital Gains – Amount unpaid at December 31st 2018: €66,599.00
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3-month period to 31 December, a total of 1,120 Revenue audit and investigations, together with 22,515 Risk Management Interventions (Aspect Queries & Profile Interviews), were settled, resulting in yield of €132.30 million in tax, interest, and penalties.