Revenue has published the latest list of tax defaulters, covering the period April 1 to June 30, 2022, the second quarter (Q2) of the year.
The two-part tax defaulters document includes a list of fines levied across a number of offences, as well as a list of settlements with Revenue to repay tax with interest, as well as any penalties that accrued.
The latest list includes one farmer, John Mooney in Co. Offaly, who settled for €169,955.
This sum comprises tax of €84,269, interest of €60,405, and penalties totalling €25,281.
The settlement came about following a Revenue audit case in relation to the under-declaration of VAT.
This list of settlements is compiled pursuant to the Taxes Consolidation Act 1997.
In Q2, 12 settlements were reached with Revenue.
The total value of these 12 settlements was €12.5 million.
Not all settlements made with Revenue appear on the published list.
Settlements are not published in cases where: The taxpayer has made a qualifying disclosure in relation to undisclosed tax; the total settlement does not exceed €50,000; or the fine or penalty does not exceed 15% of the tax amount.
The other list provided by Revenue outlines fines levied by a court for a range of offences.
This list includes five individuals whose occupations are identified as farmer.
The details of these cases are as follows:
- Co. Mayo farmer fined €3,750 for failure to lodge income tax return(s);
- Co. Cork farmer fined €2,500 for misuse of marked mineral oil;
- Co. Roscommon farmer fined €2,500 for misuse of marked mineral oil;
- Co. Waterford farmer fined €3,500 for misuse of marked mineral oil;
- Co. Mayo farmer fined €2,500 for obstruction of a Revenue officer.
This list also includes a cattle haulier based in Co. Cork who was fined €2,500 for misuse of marked mineral oil.
The total number of cases published by Revenue on this list is 69, while the total amount of fines or penalties imposed across these offences is €194,982.