Fines and sentence of community service were imposed in a total of 15 cases of misuse of marked gas oil (green diesel) in the first quarter (Q1) of 2026.

That is according to the latest tax defaulters publication from Revenue.

The tax defaulters publication is divided into two parts: Part 1 lists fines or other penalties imposed by a court between January 1, 2026 and March 31, 2026.

Part 2 lists persons from whom the Revenue Commissioners accepted an amount in settlement between January 1 and March 31.

Part 1

Of the 15 cases for misuse of green diesel, 12 saw fines of €2,500, two saw fines of €3,000, and one case, of an individual based in Co. Tipperary, saw no fine but a sentence of 80 hours of community service in lieu of four months in prison.

The 15 individuals involved were located in counties Carlow, Cork (two cases), Donegal (two cases), Galway, Laois, Limerick, Louth, Offaly, Roscommon (two cases), Tipperary, Wexford and Wicklow.

None of the people listed had occupations recorded as 'farmer'. All of them had occupations listed as 'PAYE employee' or 'not known'.

Elsewhere in part 1 of the tax defaulters publication, an agricultural contractor based in Co. Carlow was fined under two separate headings, namely failure to lodge income tax returns, and failure to lodge VAT returns.

The contractor was fined €1,250 for the former offence and €2,500 for the latter.

Also, a vet surgeon in Co. Wexford was also fined under the same two headings, receiving a fine of €2,500 for failure to lodge income tax returns, and a fine in the same amount for failure to lodge VAT returns.

In part 1 of the tax defaulters list, cases are only listed when the penalties are determined by a court; and, where the tax, interest and penalty together are over €50,000, the penalty is more than 15% of the tax owed and a qualifying disclosure was not made.

Part 2

In part 2 of the publication, which lists settlements, the vast majority of the €117 million total settlements across the 21 individual cases came from a single settlement in the amount of over €106 million from a plant sales company with an address in Co. Galway.

This amount comprised over €46 million in tax, over €14 million in interest, and penalties of equal value to the tax.

The publication states that the business in question is now in liquidation.

A company located at the same address and in the same line of work (plant hire and sales) but with a different name also appears on the list, and the second highest settlement came from that business, with a total settlement of over €4.3 million.

The publication says that this business is also in liquidation.

Finally, a farmer with an agri services company based in Co. Meath appears on the list, with a settlement amount of €93,483.