Tax defaulters list features farmers and agricultural contractors

The tax defaulters list for the final quarter of 2017 includes farmers and agricultural contractors, as well as a range of other vocations in the agri-sector.

In respect of the period October 1, 2017, to December 31, 2017, the list was released this afternoon by Revenue.

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 a settlement has been paid in full.

Settlements

The second section included a total of 64 cases – with the total settlement amount in these cases equating to just over €10.2 million. A number of cases related to the agri-sector.

A settlement of €253,950.69 was agreed between Revenue and Michael A. Carlton – a publican and farmer – from An Cruiscin Lan, Villierstown, Cappoquin, Co. Waterford. This settlement related to the under-declaration of income tax, VAT and PAYE/PRSI/USC for a total of €119,643.82.

A total of €44,574 was added on as interest and €89,732.87 was charged as penalties. As of December 31, 2017, some €181,049.69 remained unpaid.

Brendan Casey – an agricultural machinery dealer – from Castlecuffe, Clonaslee, Co. Laois agreed a settlement amount of €162,768.76 with the Revenue for the under-declaration of VAT in relation to a tax amount of €101,312.

As well as this, a farmer named Brendan Casey from Begnagh, Killashee, Co. Longford, reached a settlement of €100,534 regarding the under-declaration of capital gains tax. This related to a tax amount of €44,123. Interest and penalties were amounted to €43,175 and €13,236 respectively.

An agricultural contractor by the name of John Dunphy from Oldcastle, Ahenny, Carrick-on-Suir, Co. Tipperary agreed a settlement of €189,080.88 for the under-declaration of income tax, VAT and PAYE/PRSI/USC with a total value of €72,031.95. An additional €63,024.97 and €54,023.96 were added on as interest and penalties respectively.

A case relating to the under-declaration of income tax saw a settlement reached between Deirdre Keely Keeshan – who is a farmer and PAYE employee from 19 Ashlawn, Loughrea, Co. Galway – and the Revenue for a total of €60,487.09. This settlement related to a tax amount of €36,365.89.

Meanwhile, a settlement value of €37,640 was reached by Revenue with Seamus Kennedy – from Glenahilty, Cloughjordan, Nenagh, Co. Tipperary – who is a farmer and concrete service provider. This settlement was in relation to the under-declaration of income tax, with regards to a tax amount of €25,125.

An agricultural machinery contractor going by the name Killaderry Logistics Ltd from Killaderry, Daingean, Co. Offaly, reached a settlement of €126,763 in relation to the under-declaration of VAT, PAYE/PRSI/USC and corporation tax with a total value of €65,761. Interest and penalties amounted to €11,681 and €49,321 respectively.

Howard McCollum – a farmer from Corranure, Clonervy, Co. Cavan – reached a settlement of €103,198.98 for the under-declaration of income tax. This settlement related to a tax value of €68,594.

Penalties determined by the courts

A penalty determination of €14,099.40 was handed down to John Mullane from Killoughteen, Newcastle West, Co. Limerick, in the final quarter of last year.

This penalty was issued due to the farmer under-declaring income tax and capital gains tax in the amount of €36,968.59.

As well as this, a number of penalties were issued to people working in the agri-sector who failed to lodge income tax returns.

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Data provided by Revenue

In relation to the misuse of marked mineral oil (green diesel), fines ranged from €2,500 to €3,000.

Data provided by Revenue