Farmers and agricultural contractors feature on the latest tax defaulters list

A number of farmers, agricultural contractors, veterinary surgeons and an agricultural machinery wholesaler have featured in the tax defaulters list for the third quarter of this year, which was recently released by the Revenue Commissioners.

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.

This list reflects the amount of a settlement that remained unpaid at the end of the third quarter of 2017 (September 30, 2017). Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures, a statement from the Revenue explained.

In the second section, a total of 81 settlements have been published – with the total value of these settlements amounting to over €17.4 million. A number of cases relate to the agri-sector.

Barry McKenna Agri Ltd from Derrygasson, Emyvale, Co. Monaghan – a wholesaler of agricultural machinery – agreed a settlement offer of €36,593.77 with the Revenue for the under-declaration of VAT, in relation to a tax amount of €22,324. A total of €7,572.57 was added as interest, along with €6,697.20 in penalties.

A retailer of veterinary supplies and animal feeds, Sean Forde – from Nially’s Lane, Kinvara, Co. Galway – agreed a settlement offer with the Revenue of €52,314 for the under-declaration of income tax and VAT. This settlement related to a tax amount of €35,309, with €6,412 added as interest and €10,593 added as penalties.

As of September 30, a farmer – John Gilsenan, from Rathmore, Donaghmoyne, Carrickmacross, Co. Monaghan – owed the Revenue €58,925.77 for the under-declaration of income tax. This was the full amount of a settlement case relating to a tax amount of €39,095.52.

A settlement of €43,671.83 was agreed by Revenue with farmer and landlord, Kenneth Lambe – from Rossmakea, Knockbridge, Co. Louth – for the under-declaration of income tax. This settled related to a tax amount of €27,724.53.

Meanwhile, a settlement value of €76,558 was reached by Revenue with Thomas McGurk – from 3 Edward Square, Bloomfield Avenue, Donnybrook, Dublin 4 – who is a journalist, farmer and company director. This settlement was in relation to the under-declaration of income tax, with regards to a tax amount of €42,911.

Patrick O’Connor – an agricultural contractor and farmer from Peake House, Barnadearg, Tuam, Co. Galway – reached a settlement with Revenue for €61,807. This case related to the under-declaration of income tax, VAT and PAYE/PRSI/USC. In this case, a tax amount of €33,130 was in question.

A case relating to the under-declaration of income tax and VAT, saw a settlement reached between Padraig O’Gorman – who is a farmer from Behey, Cavan, Co. Cavan – and the Revenue for a total of €53,768.67. This settlement related to a tax amount of €22,542.11.

Patrick Sweeney, who is a farmer and undertaker from Moyle Hill, Milford, Co. Donegal, reached a settlement with the Revenue to the value of €41,691.91 in a case relating to the non-declaration of income tax and PAYE/PRSI/USC. The settlement related to a tax amount of €27,182.87.

Part one of the tax defaulters list

A total of 187 cases were published as part one of the tax defaulters list; the fines and penalties imposed amounted to just over €485,000, the Revenue added.

Where penalties relating to under-declaration of tax or non-declaration of tax are determined by the court and where the tax, interest and penalty is more than €35,000.00, the penalty exceeds 15% of the total tax and a qualifying disclosure was not made, the case is listed.

A penalty amount of €25,000 was imposed on John Maguire – a farmer from Lisgannon, Tullyco, Cootehill, Co. Cavan. This penalty determination by the courts related to an under-declaration of income tax and capital gains tax to the amount of €64,879.76.

Meanwhile, a number of farmers, veterinary surgeons and agricultural contractors received fines for failing to lodge income tax returns as well as the misuse of marked mineral oil (green diesel) in the third quarter of 2017.

Tax Defaulters
Source: Revenue

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

Tax Defaulters
Source: Revenue

As well as these cases, Jeremiah O’Shea – an agricultural contractor from Canuig, Maistir Gaoithe, Killarney, Co. Kerry – received a fine of €3,750 for failing to lodge VAT returns.

Finally, a cattle haulier – Martin Longfield McGeough, from Castleblayney, Co. Monaghan – received a two-year suspended sentence for keeping prohibited goods.