An agri contractor, a farmer and a butcher are among the names on the latest List of Tax Defaulters published today (Tuesday, March 7) by Revenue for the final quarter of last year.
Revenue publishes the List of Tax Defaulters under the provisions of the Taxes Consolidation Act, 1997, as amended.
The list is published in two parts: Part 1 Court Penalty Determinations and court imposed fine, imprisonment or other penalty and Part 2 Accepted Settlements (including settlements deemed to be agreed due to full payment).
Court penalty determinations are published where a taxpayer has not made a qualifying disclosure, the court determined penalty exceeds 15%, and the total amount of tax only exceeds €50,000.
All cases where a fine, imprisonment or other penalty is imposed by a court, in respect of a tax or duty offence, are published.
List of Tax Defaulters
Agricultural contractor and farmer, Malachy Francis Fallon of Mount Talbot, Co. Roscommon was fined €1,250 for failure to lodge an income tax return.
Mixed farmer, Colm Healy from Killaspugglonane, Lahinch, Co. Clare was fined €2,500 for failure to lodge an income tax return.
A farmer who also runs a funeral home, Patrick McDonagh of Main Street, Ballinlough, Co. Roscommon, faced a fine of €1,250 for failing to lodge an income tax return too.
John Donovan, a butcher from Rathgar Road, Rathmines, Dublin 6 received a fine of €4,500 from Revenue for his failure to lodge an income tax return.
Another name on the List of Tax Defaulters is horse breeder, Brendan Deegan of Clonminch, Tullamore, Co. Offaly who was given a fine of €1,250 for failure to lodge an income tax return.
Also fined for the same issue was groundwork and farm contractor, James Mart Monahan of Raheela, Frenchpark, Co. Roscommon who had to pay a penalty of €1,250.
Richard Redmond of Clooneen, Crusheen, Ennis, Co. Clare, who listed his occupation as farming and electronic cigarette sales was fined €5,000 for failure to lodge an income tax return.
Don Lennon, a farmer from Newtown, Baltinglass, Co. Wicklow was fined €2,500 by Revenue for misuse of marked mineral oil (green diesel).
Part-time farmer and PAYE employee, Morgan Mulhern of Curlew Close, Ballinafad, Boyle, Co. Roscommon was also fined for the same reason and was ordered to pay a penalty of €2,500.
Revenue calculation of penalties
Where a ‘qualifying disclosure’ has not been made, Revenue said that penalties between 15% and 100% are applied, depending on the category of default and whether or not the taxpayer has cooperated fully with Revenue in the course of enquiries.
The categories of default are ‘Deliberate Behaviour’ or ‘Careless Behaviour’:
- Deliberate Behaviour involves either a breach of a tax obligation with indicators consistent with intent on the part of the taxpayer or a breach that cannot be explained solely by carelessness;
- Careless Behaviour involves lack of due care, which results in the incorrect declaration of tax liabilities by a taxpayer, or which results in the making of incorrect repayment claims.
The level of penalty may be further reduced having regard to the level of cooperation provided by the taxpayer once the default is uncovered.