A haulier operator located in Naas, Co. Kildare, had a court penalty of €20,000 imposed for the misuse of marked mineral oil (green diesel), according to the latest tax defaulters publication.
Revenue has published the latest list of tax defaulters, pertaining to quarter three (Q3) of the year, covering the period July 1 to September 30.
The penalty for the haulier operator relates to two separate charges for the offence of misusing marked mineral oil.
Apart from that, three persons whose occupation (or one of their occupations) was listed as farmer had penalties imposed by the courts in Q3 of the year for the misuse of marked mineral oil.
The quarterly tax defaulters publication has two parts.
Part one relates to fines or other penalties imposed by a court in respect of several types of offences. Part two relates to cases in which Revenue accepted an amount in settlement in relation to an offence.
No farmers were listed in part two of the latest publication.
In part one of the publication, five persons were listed as farmer (including the three who were imposed penalties for misuse of marked mineral oil), two of whom were listed with other occupations, namely PAYE (pay as you earn) employee/victualler; and director.
Two of the five farmers were penalised for failure to lodge income tax returns, one with an address in Mullingar, Co. Westmeath; and one with an address in Cloghan, Co. Offaly, with penalties in the amounts of €2,500; and €3,750, respectively.
The three farmers penalised for misuse of marked mineral oil had addresses in Glenfarne, Co. Leitrim; Strokestown, Co. Roscommon; and Moyvane, Co. Kerry.
They were penalised in the amounts of €2,500; €4,000; and €2,500, respectively.
Other persons penalised for the misuse of marked mineral oil include: a plant hire operator (penalised €2,500); a director/subcontractor (penalised €2,500); a handyman (penalised €2,500); and another haulier operator (penalised €2,500).
Part one of the tax defaulters publication does not include cases where the the amount of tax concerned in less than €50,000; cases where the penalty is less than 15% of the tax amount; or cases where a disclosure was made to the authorities.