A number of farmers and contractors featured in a list of tax defaulters published by Revenue for the third quarter (Q3) of 2018.
This relates to the period of July 1, 2018, to September 30, 2018, according to Revenue, which published the list yesterday (Tuesday, December 4).
The tax defaulters list is published in two parts. Part one includes 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.
The second part includes persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or where a settlement has been paid in full.
Settlements
The second section included a total of 65 cases – with the total settlement amount in these cases equating to just over €12.95 million. A number of cases related to the agri-sector.
By the end of September of this year, settlements had not been fully paid in 18 cases – with the amount left unpaid amounting to more than €3.4 million at that time, Revenue explained.
This was comprised of €178,437 in unpaid tax, €127,520 in interest and €53,531 in penalties.
Meanwhile, Michael Vereker, a farmer from Co. Kilkenny, was slapped with a total bill of €239,978 following a Revenue investigation case for the under-declaration of income tax.
Alongside a tax bill of €90,437, interest of €93,523 and penalties of €56,018 were also applied.
Agricultural contractor Cormick Bourke from Co. Mayo was ordered to pay a total of €51,351 following a Revenue audit case for under-declaration of income tax and VAT.
This comprised of unpaid tax of €33,367, interest of €8,206 and penalties of €9,778.
Haulier and JCB driver Christopher Higginbotham from Co. Kildare owed a total of €51,567.55, incorporating unpaid tax of €21,798.70, interest of €7,970.15 and penalties of €21,798.70.
This also related to an under-declaration of income tax and VAT, according to a Revenue audit case.
This was made up of an initial tax bill of €32,552, along with €7,763 in interest and €9,765 in penalties.
Court-Determined Penalties
Revenue also published a list of penalties determined by the courts relating to the under-declaration or non-declaration of tax.
A number of farmers also featured on the tax defaulters list for failing to lodge income tax returns.
In addition to this, three farmers were fined for the misuse of marked mineral oil (green diesel).
Kerry farmer Denis Dee Fleming was fined €3,000, Kilkenny farmer Richard Gahan received a €3,500 fine and William McCready, a mixed farmer from Co. Donegal, was ordered to pay €2,500.