Revenue has published the list of tax defaulters in respect of the period April 1st, 2019 to June 30th, 2019.
The list – which is published two parts – contains a number of farmers and agricultural contractors.
- 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, according to Revenue, reflects the amount of a settlement that remained unpaid at the end of the period (June 30th, 2019). Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.
Part 1: Court Determinations:
Failure to lodge income tax return(s):
- Gerard Carey, Fiddane, Newport, Co. Tipperary – farmer - €2,500;
- William Commins, Moneymore, Oranmore, Co. Galway – farmer/builder - €1,250;
- Vincent Ellis, Ardanenig, Ahakista, Bantry, Co. Cork – fitter/farmer/lorry driver - €1,250;
- Daniel Hardy, Kilcolman, Fortal, Birr, Co. Offaly – farmer - €1,250;
- Clement Hayes, Ballynaveen, Emly, Co. Tipperary – farmer - €2,500;
- Donnacha Keane, Sunnyville, Drimoleague, Co. Cork – farmer/builder - €1,250;
- Noel Keane, Coolnanoonagh, Tabert, Co. Kerry – farmer - €1,250;
- Morgan Kelly, Shanahea, Kildysart, Co. Clare – farmer/hedge-cutting contractor - €1,250;
- Alfred McCrann, Cool Meen, Elphin, Co. Roscommon – farmer - €1,250;
- Patrick Moloney, Flagmount, Feakle, Co. Clare – farmer/company director - €1,250;
- John Richard Moriarty, Lauragh Upper, Killarney, Co. Kerry – farmer - €1,250;
- Bríd C. Ní Dhubhghaill, 66, South Main Street, Wexford – rental income/farmer - €17,500;
- Anthony C. O’ Sullivan, Gortroe Upper, Glengarriff, Co. Cork – farmer - €1,250.
Failure to lodge VAT return(s):
- Bríd C. Ní Dhubhghaill, 66, South Main Street, Wexford – rental income/farmer - €32,500.
Misuse of marked mineral oil:
- Augustine Carrig, Shanacoole, Kildysart, Ennis, Co. Clare – agricultural contractor/groundworks - €2,500;
- John Michael Lalor, Castlelost, Rochfortbridge, Co. Westmeath – farmer - €2,500;
- Edward McCarthy, Clohina, Kilnamartrya, Macroom, Co. Cork – farmer - €2,500;
- Anthony Stack, Knockaderry, Newcastle West, Co. Limerick – farmer - €2,500;
- David Staunton, Castlecarra, Clougher, Claremorris, Co. Mayo – company director/farmer/landlord - €2,500;
- John Wall, Clonpierce, Ballylinan, Athy, Co. Kildare – farmer - €2,500.
Obstruction of a revenue officer:
- Seamus Breen, Cummer, Gorey, Co. Wexford – farmer - €3,000
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:
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
- Michael Ward, Drumlane, Tullynahinera, Castleblaney, Co. Monaghan – agricultural contractor T/A Ward Engineering – tax: €218,878.28, interest: €107,505.53, penalties: €161,133.68, total: €487,517.49 – Revenue audit case – under-declaration of PAYE/PRSI/USC and VAT, amount unpaid at June 30th, 2019 - €471,610.49.
In the 3-month period to June 30th, 2019, a total of 740 Revenue audit and investigations, together with 22,040 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in yield of €118.6 million in tax, interest, and penalties.