Revenue reveals tax defaulters list for the first quarter of 2018

Farmers, agricultural contractors, an animal bedding supplier, a meat wholesaler and a veterinary goods supplier have all featured in a list of tax defaulters published by Revenue for the first quarter (Q1) of 2018.

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 61 cases – with the total settlement amount in these cases equating to just over €9.42 million. A number of cases related to the agri-sector.

By the end of the third month of this year, settlements had not been fully paid in 20 cases – with the amount left unpaid equalling in excess of €4.42 million at that time, Revenue explained.

As a result of a Revenue investigation case, John O’Leary – an animal bedding supplier with an address in Scartnaglorane, Tincurry, Cahir, Co. Tipperary – was ordered to pay just over €290,000 due to the non-declaration of capital gains tax.

This settlement related to a tax amount of about €143,000, interest of €108,000 and penalties of approximately €39,000. By March 31, 2018, a total of €260,563.59 remained unpaid, Revenue added.

Patrick Coyne – a veterinary goods supplier, trading as Vet Farm Supplies – with an address in Mary Street, Mullingar, Co. Westmeath reached an agreement to pay just over €152,000 due to the under-declaration of income tax.

This settlement related to a tax amount of a little over €109,000, interest of almost €10,000 and penalties which reached close to €33,000.

Meanwhile, Terence Casey – a farmer from Toorelegan, Knockanevin, Killmallock, Co. Limerick – reached a settlement in relation to the under-declaration of capital gains tax.

It was agreed that Casey would pay a settlement of approximately €56,000; by the end of March, about €51,000 of this had still to be paid.

Farmer and meat wholesaler Thomas Darcy – from Tombricane, Borrisokane, Nenagh, Co. Tipperary – reached a settlement of €85,000, which included costs of about €16,000 in both interest and penalties, due to the under-declaration of income tax and capital gains tax.

Also reaching a settlement close to €85,000 was Raymond O’Grady from Crusheen in Co. Clare. The farmer and contractor had to pay the total due to the under-declaration of capital gains tax, according to Revenue.

Keith Naylor – a tarmacadam contractor and farmer from Rathcabbin, Roscrea, Co. Tipperary – reached a settlement of almost €38,000 due to the under-declaration of income tax.

Penalties determined by the courts

Revenue also published a list of penalties determined by the courts relating to the under-declaration or non-declaration of tax.

A farmer – Columb Brazil from Grange House, Edenderry, Co. Offaly – received a penalty of close to €71,000 relating to the non-declaration of income tax and capital gains tax.

While Noel Keane – a farmer from Cloonanoonagh, Tarbert, Co. Kerry – was penalised about €25,500 for the non-declaration of income tax and capital gains tax.

A number of farmers and agricultural contractors featured on the tax defaulters list for failing to lodge income tax returns.

Data sourced from Revenue

Meanwhile, in relation to the misuse of marked mineral oil (green diesel), fines ranged from €2,500 to as high as €10,000.

Data sourced from Revenue