A number of farmers, agricultural contractors, a vet, a farm shop owner, a milk agent and a livestock trader have named on the list of tax defaulters in respect of the period July 1st, 2019 to September 30th, 2019.
The list 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 30 September 2019. Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.
Failure to lodge Income Tax Return(s)
- Brian Dalrymple, Boden Park, Kilbrew, Ashbourne, Co. Meath – farmer - €1,250;
- John Gallagher, Ballinlough, Westport, Co. Mayo – farmer - €7,000;
- Colm Geaney, Curravalley, Golf Links Road, Skibbereen, Co. Cork – farmer/rental income - €1,250;
- John Hallihane, 6, Church Strand View, Baltimore, Co. Cork – agricultural contracting - €1,500;
- John Leahy, Beenanaspig, Kilmorna, Listowel, Co. Kerry – horticultural farmer/ nursery - €1,250;
- Martin McCarthy, Caherbeg, Rosscarbery, Co. Cork – farmer - €1,250;
- Con Moriarty, Clahane, Glenbeigh, Co. Kerry – farmer - €7,500;
- Giovanni Marcarelli, The Cedars, Patrick Street, Portarlington, Co. Offaly – veterinary surgeon - €1,250.
Misuse of marked mineral oil
- Thomas J Brennan, Drumgowna, Carrickmacross, Co. Monaghan – farmer - €2,500;
- Sean Cousins, Ballycale, Gorey, Co. Wexford – farmer - €3,500;
- Christopher Duffy, Lisfannon, Buncrana, Co. Donegal – farm shop/company director - €2,500;
- William Enda Ralston, Cregg, Craughwell, Co. Galway – farmer - €2,500;
- William Christopher Stokes, 3, Shannonside View, Carrick-on-Shannon, Co. Leitrim – equine training and transportation - €3,000;
- Tom Winston, Coolougher, Castlerea, Co. Roscommon – farmer - €2,500.
Part 2: Settlements
Settlements are published when the extensive voluntary disclosure options are not availed of and the default arises because of careless or deliberate behaviour, according to Revenue.
- Patrick Donoghoe, Mount Temple, Moat, Co. Westmeath – milk agent – Revenue audit case – under-declaration of VAT - tax: €75,237; interest: €33,256; penalties: €22,571; total: €131,064; amount unpaid at September 30th, 2019: €122,331.50;
- Knockbrack Agricultural & Truck Services LTD (now in liquidation), Knockbrack, Clonlara, Co. Clare – agricultural contractor – Revenue audit case – Non-declaration of PAYE/PRSI/USC and under-declaration of VAT – tax: €32,060.05; interest: €3,403.37; penalties: €24,045.05; total: €59,508.46.
- Seamus McEnaney, Corvalley, Carrickmacross, Co. Monaghan – company director/farmer – Revenue investigation case – under-declaration of income tax – tax: €102,701.44; interest: €37,853.47; penalties: €30,810.41; total: €171,365.32;
- Eugene O’Sullivan, Tullig, Drispey, Co. Cork – PAYE employee/ farmer – Revenue enquiry case – under-declaration of income tax – tax: €24,850.84; interest: €6,626.68; penalties: €18,638.13; total: €50,115.65;
- SDM Emerald Green Exports LTD (now in liquidation), Castlehill, Castlerea, Co. Roscommon – livestock trader – Revenue audit case – under-declaration of VAT - tax: €433,966; interest: €34,133.15; penalties: €325,474.50; total: €793,573.65 – total unpaid at September 30th, 2019: €498,349.65;
Revenue compliance yield
These published settlements "reflect only a portion" of all Revenue audits and investigations.
In the 3-month period to September 30th, 2019, a total of 683 Revenue audit and investigations, together with 20,554 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in yield of €99.2 million in tax, interest, and penalties.