12 farmers on latest tax defaulters list…with largest bill of €171,365

A number of farmers and contractors featured in a list of tax defaulters published by Revenue for the third quarter (Q3) of 2019.

This relates to the period of July 1, 2019, to September 30, 2019, according to Revenue, which published the list yesterday, Tuesday, December 3.

The tax defaulters list is always 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

A total of 36 settlements were made during the third quarter of 2019. The total value of these settlements is €7.99 million, according to Revenue.

Two cases of note were in relation to farmers, with a further case involving an agricultural contractor.

Seamus McEnaney, of Carrickmacross, Co. Monaghan, a farmer and company director, was ordered to pay €171,365.32 to Revenue, following a Revenue investigation case for under-declaration of income tax and PAYE/PRSI/USC.

This comprised of €102,701.44 in unpaid tax, €37,853.47 in interest and €30,810.41 in penalties.

Meanwhile, Eugene O’Sullivan, a PAYE employee and farmer from Dripsey, Co. Cork, was told to pay €50,115.65 following a Revenue enquiry case into under-declaration of income tax.

This consisted of €24,850.84 in unpaid tax, €6,626.68 in interest and €18,638.13 in penalties.

In addition, an agricultural contractor was also on the list, Knockbrack Agricultural and Truck Services Ltd.

The contracting firm, which is now in liquidation, was slapped with a bill for €59,508.46 following a Revenue audit case for non-declaration of PAYE/PRSI/USC and an under-declaration of VAT.

The bill was composed of €32,060.05 in unpaid taxes, €3,403.37 in interest and €24,045.04 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, with a single veterinary surgeon also making the list.

The fines for farmers on the income tax return list ranged from €1,250 up to €7,500 depending on the individual.

A further four farmers were fined for the misuse of marked mineral oil (green diesel).

In addition, a farm shop owner from Co. Donegal was also hit with a fine.

These fines ranged from €2,500 to €3,500 in penalty.