A number of farmers and contractors featured in a list of tax defaulters published by Revenue for the second quarter (Q2) of 2020 – with one farmer handed a fine to the tune of €202,881.

This relates to the period of April 1 to June 30, 2020, according to Revenue, which published the list today, Tuesday (September 8).

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 where a settlement has been paid in full.

Settlements

The second section included a total of 25 cases; the total value of these settlements came to €8.5 million, according to Revenue.

Of these, three cases related to the agricultural sector.

James Corrigan, a farmer from Kilcullen, Co. Kildare, was ordered to pay €87,332.69 for the under-declaration of income tax following a Revenue audit case.

This hefty bill consisted of unpaid tax of €50,028.32, interest of €22,295.87 and penalties of €15,008.50.

Meanwhile, Raymond Cribbin, a company director and farmer from Enfield, Co. Meath, was told to pay €202,881 for the non-declaration of Capital Gains Tax, under-declaration of Capital Acquisitions Tax and income tax following a Revenue audit case.

This was made up of unpaid tax amounting to €96,937, interest of €76,863 and €29,081 in penalties.

Finally, Michael Duffy, a farmer and landlord from Castleblaney, Co. Monaghan, was tasked with paying a total of €45,696.03 for the under-declaration of income tax.

This bill comprised €25,324.99 in unpaid tax, €12,773.58 in interest and €7,597.46 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 total of 12 cases were published on the list, leading to a combined total of €16,250 in fines and penalties imposed.

On this list, three farmers were listed for a failure to lodge income tax returns: Michael McNamara from Tulla, Co. Clare; Alan Morey, a farmer and agricultural contractor from Sixmilebridge, Co. Clare; and Padraic Naughton from Claremorris, Co. Mayo.

The three farmers were each fined €1,250.