More than 20 farmers have been named on the tax defaulters list for the fourth quarter (Q4) of 2018, which was published today (Tuesday, March 5) by the Office of the Revenue Commission.

The data shows that 23 farmers were found to have been in violation of tax rules, plus two agricultural contractors and a number of related professions.

The vast majority of farmers – 19 to be precise – were named on the list for the reason of failing to lodge income tax returns; one of whom had their profession marked as ‘dairy farmer’.

Apart from failure to lodge tax returns, the only other reason that farmers were named as defaulters was because of misuse of marked mineral oil.

The largest fine handed out to any of these farmers was €20,000, for Alan Sherwood from Co. Kildare.

The next highest penalty handed out to a farmer was €4,000, for James Fitzpatrick from Co. Limerick, while Co. Tipperary farmer P.J O’Donnell was fined €3,750.

Most farmers received fines of between €1,250 and €2,500.

Of the two agricultural contractors on the list – Conor Conway and Aidan Robinson, who are both based in Co. Galway – each received fines of €1,250, both for failing to lodge income tax returns.

Other types of professions that are included on the list are several builders and subcontractors, as well as some plant hire businesses.

There were 34 instances of marked mineral oil being misused, across a range of professions, with the highest fine issued for this offence being €6,000, for William Maughan of Co. Longford; one other individual was sentenced to 240 hours of community service.

Settlement

During Q4 of 2018, just one farmer made an out-of-court settlement with the revenue commission.

That payment was made by Clem Tully of Co. Roscommon, who paid revenue a settlement of €72,784 for non-declaration of Capital Gains Tax.

This included: €38,720 in tax; €22,448 in interest; and €11,616 in penalties.