A Co. Kildare farmer, who features on Revenue’s latest list of tax defaulters’ published today (Tuesday, March 12), made a settlement totaling €526,784 after a revenue audit case for the under-declaration of income tax.

Martin Byrne from Kilberry, Athy, whose occupation is described as farmer, was named in part two of the the tax defaulters’ list for quarter four 2023.

His settlement with Revenue was made up €397,076 in taxes, €66,176 in interest, penalties of €63,532 to make up a total of €526,784.

Co. Cork based agricultural contractors, Kelly Farm Modernisation Ltd., also featured in part two of the the tax defaulters’ list for quarter four 2023.

Kelly Farm Modernistation Ltd., which is based at Knocknaboul, Ballydesmond, was the subject of a Revenue audit case for under-declaration of PAYE/PRSI/USC.

The settlement amounted to €238,363 and included €134,276 in tax, €63,805 in interest and €40,282 in penalties. 

Revenue

Meanwhile seven farmers were also among the people who appeared on part one of Revenue’s latest list of tax defaulters published today (Tuesday, March 12).

These farmers featured Revenue’s defaulters’ list for quarter four 2023, which deals with people whose case a “court has determined a penalty or has imposed a fine, imprisonment or other penalty in respect of a tax or duty offence”.

According to Revenue these seven farmers all failed to lodge income tax returns and had to pay a fine.

The people who appeared on part one of Revenue’s latest list of tax defaulters and who gave their occupation as farmer included:

  • Michael Connolly (farmer) from Rhode, Tullamore, Co. Offaly who was fined €1,250;
  • John Duffy (farmer/wind energy) from Coolcronan, Foxford, Co. Mayo who was fined €1,250;
  • Cathal M Ennis (farmer) from Castletown Geoghegan, Co. Westmeath who was fined €1,250;
  • Patrick Healy (farmer/subcontractor) from Barnatra, Ballina, Co. Mayo who was fined €1,250;
  • Vincent Healy (farmer) from Claremorris, Co. Mayo who was fined €1,250;
  • Padraic Naughton (farmer) from Claremorris, Co. Mayo who was fined €2,500:
  • Con Power (farmer) from Summerhill, Co. Meath who was fined €1,250.

One butcher, Tony Grey from Kells, Co. Meath also was named in part one of the defaulters’ list published today for failing to lodge income tax returns and he was fined €4,000.

List of tax defaulters

According to Revenue, in relation to part one of the list of defaulters there were three cases in the three-month period to December 31, 2023, where penalties were determined by a court relating to the non-declaration or under-declaration of tax.

The amount of the court determined penalties totaled €198,911.

In relation to when a fine or court penalty was imposed in relation to tax or duty offences there were 108 cases and €238,082.50 was the total of court fines imposed.

These included 23 cases of misuse of marked mineral oil (green diesel) which had court fines totaling €60,500 imposed.