A number of farmers and contractors featured in a list of tax defaulters published by Revenue for the fourth quarter (Q4) of 2020 – with one farmer and machinery supplier ordered to pay a total of €390,000.

This relates to the period of October 1 to December 31, 2020, according to Revenue, which published the list today (Tuesday, March 9).

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 32 cases; the total value of these settlements came to €16.91 million, according to Revenue.

Of these, two cases related to the agricultural sector.

Liam Stones, a farmer and machinery supplier from Rhode, Co. Offaly, was tasked to pay €390,000 for the under-declaration of income tax and VAT following a Revenue audit case.

This hefty bill was made up of unpaid tax amounting to €250,000, interest of €65,000 and penalties of €75,000.

Meanwhile, Eanna Canavan, a farmer from Tuam, Co. Galway, was ordered to pay €42,584.55 for the under-declaration of income tax following a Revenue audit case.

This sum comprised unpaid tax of €25,564.13, interest of €9,351.18 and penalties of €7,669.24.

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 98 cases were published on the list, leading to a combined total of €214,345 in fines and penalties imposed.

On this list, 16 farmers were included.

Three farmers were listed for a failure to lodge income tax returns. Brendan Creighton from Bushy Park, Co. Galway; James McCaffrey from Pettigo, Co. Donegal and Joseph McDonnell from Athlone, Co. Roscommon, were each fined €1,250 with all three facing a single charge.

Meanwhile, 12 farmers were fined €2,500 apiece for the misuse of marked mineral oil (green agricultural diesel).

Finally, one farmer – Richard Gallagher, of Letterkenny, Co. Donegal – was fined €2,500 for the obstruction of a Revenue officer.