Fines were imposed by the courts on 17 individuals between April and June who were found to have committed offences related to green diesel misuse.

The latest tax defaulters publication from Revenue also shows that, in the second quarter of the year (Q2), one individual, a farmer based in Co. Donegal, was found to not hold a current mineral oil licence.

Persons who produce; sell; deal in; keep for sale or delivery; or deliver auto fuel or marked fuel (green diesel) must hold a licence to do so.

The individual concerned was fined €2,500.

Of the 17 persons who were separately fined for misuse of green diesel, 14 were fined €2,500; one was fined €2,600; one was fined €3,000; and one was fined €3,500.

None of these 17 persons had 'farmer' as their listed occupation.

The 17 cases of green diesel misuse in Q2 was two higher than the 15 cases in QI recorded in the last tax defaulters publication in June.

Of the 17 persons concerned this time around, two were based in Co. Clare; four were based in Co. Donegal; one was based in Co. Longford; three were based in Co. Louth; one was based in Co. Mayo; one was based in Co. Monaghan; two were based in Co. Tipperary; one was based in Co. Waterford, and two were based in Co. Westmeath.

Elsewhere in the tax defaulters publication, a haulage and agri company in Co. Clare was fined €13,750 for failure to lodge VAT returns.

These cases are listed under 'Part 1' of the tax defaulters publication, and covers persons upon whom a fine or other penalty was imposed by a court between April 1 and June 30.

Settlement

Part 2 of the tax defaulters publication covers persons in whose cases the Revenue Commissioners accepted an amount in settlement.

This section includes a farmer based in Co. Offaly who made a settlement of €161,208 for non-declaration of Capital Acquisition Tax (CAT).

The settlement included the tax amount of €114,659 (including a surcharge of €10,423), interest of €15,279, and penalties of €31,270.