Revenue has today (Tuesday, June 11th) published the List of Tax Defaulters in respect of the period 1 January 2019 to 31 March 2019.
Farmers, plant and agricultural contractors, a milk processor and an animal welfare charity are among those featured on this list which is published in two parts.
Part 1: 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 (31 March 2019). Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.
Part 1 – Penalties determined by a court relating to the under-declaration or non-declaration of tax;
- Nicola Ennis – Green Ives, Thormanby Road, Howth, Co, Dublin – jockey/horse trainer - €10,476.67 - Penalty Determination by the Courts relating to an under-declaration of Income Tax and a non-declaration of VAT in the total amount of €34,922.25;
- Kevin O’Brien – Atlantic View, Doolin, Co. Clare – farmer/company secretary - €108,423.77 - Penalty Determination by the Courts relating to an under-declaration of VAT and Income Tax in the amount of €108,298.77.
Failure to lodge income tax return(s);
- John Callaghan, Dooneen, Ballinameen, Boyle, Co. Roscommon – farmer - €1,500;
- William Fallon – Garbally, Taughmaconnell, Ballinasloe, Co. Galway – farmer/share options - €1,250;
- John Gleeson – Gortnamuck, Kilcormac, Co. Offaly – farmer - €1,250;
- Declan Martin – Bayview House, Garrettstown, Kinsale, Co. Cork – farmer/property sales - €2,000;
- Alan Maunsell – Ballyhoneen, Cloghane, Co. Kerry – farmer - €2,500;
- John McLoughlin – Phoenixtown, Ardbracken, Navan, Co. Meath – farmer - €3,750;
- Kevin Moran – Macetown, Cloughan, Mullingar, Co. Westmeath – farmer - €1,250;
- Bríd C. Ní Dhubhghaill – 66, South Main Street, Wexford – rental income/farmer - €1,250;
- Michael O’Donnell – Slieve, West Camp, Tralee, Co. Kerry – farmer - €1,250;
- Cornelius O’ Sullivan – Loughavoul, Glengarrif, Co. Cork – farmer - €1,250;
- Dermot Quinn – Boho, Ballintubber, Co. Roscommon – courier/farmer - €1,250;
- Patrick Russell – Lower Meelick, Co. Clare via Limerick – agricultural contractor - €1,250;
- Edward Williamson – Knockskeagh, Leap, Co. Cork – farmer - €1,250.
Misuse of marked mineral oil;
- Dixon Bros (Agriculture and Plant) Unlimited Company – Cullentra Road, Rathcore, Enfield, Co. Meath – plant hire - €2,500;
- Christopher Duffy – Lisfannon, Buncrana, Co. Donegal – farm shop/company director - €3,000;
- Paul Fallon – Barnacullen, Rahara, Co. Roscommon – farmer - €2,500;
- Ciaran Folan – Teach Mór, Inverin, Co. Galway – electrician/farmer - €2,500;
- Adam McDaid – 6, Waves of Tory, Main Street, Falcarragh, Co. Donegal – farmer - €2,500;
- John Noone, 1 Bridge Apartments, Ard Clár, Claremorris, Co. Mayo – farmer - €2,500;
- William O’Shea – Ballyroughan, Borris, Co. Clare – farmer/ PAYE employee - €4,000;
- Martin O’ Toole – Stripe, Irishtown, Claremorris, Co. Mayo – farmer - €2,500;
- Wesley Ryan – Boskill, Caherconlish, Co. Limerick – farmer/ horse riding instructor - €2,500.
Part 2 – Settlements ;
- Animal Heaven Animal Rescue – Crag, Castleisland, Co. Kerry – animal welfare charity – tax: €63,340; interest: €19,170; penalties: €47,505; total: €130,015.00 (unpaid on March 31st) 2019 - Revenue Audit Case. Under-declaration of PAYE/PRSI/USC;
- Michael Sexton – The White House, Shanaway, Miltown Malbay, Co. Clare – farmer/musician – tax: €47,001.27; interest: €15,559.05; penalties: €35,250.96; total: €97,811.27; €57,811.27 unpaid on March 31st 2019;
- Sutton Plant Hire Wexford Limited – Broomhill, Fethard-On-Sea, Co. Wexford – plant hire contractor – tax: €30,340; interest: €2,598; penalties: €9,102 and total: €42,040; Revenue Audit Case. Under-declaration of PAYE/PRSI/USC.
- Moo-Licious Foods Limited – Glencrow, Moville, Co. Donegal – milk processor – tax: €59,767; tax: €18,809; interest: €17,931; total: €96,507; Revenue Audit Case. Under-declaration of PAYE/PRSI/USC and VAT; Revenue Audit Case. Under-declaration of Income Tax and VAT.
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3-month period to 31 March 2019, a total of 888 Revenue audit and investigations, together with 23,189 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in yield of €153.44 million in tax, interest, and penalties.