A number of farmers and contractors featured in a list of tax defaulters published by Revenue for the third quarter (Q3) of 2020 – with one farmer ordered to pay a total of €4.92 million.

This relates to the period of July 1 to September 30, 2020, according to Revenue, which published the list today, Tuesday (December 8).

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 17 cases; the total value of these settlements came to €19.99 million, according to Revenue.

Of these, one case related to the agricultural sector.

Michael Feeley, a company director and farmer from Antogher Road, Roscommon, was ordered to pay a total of €4,920,000 for the non-declaration of Capital Gains Tax following a Revenue audit.

This eyewatering sum comprised unpaid tax of €2,400,000, interest of €720,000 and penalties of €1,800,000.

On a related note, Michael Carr, a milk delivery agent from Co. Galway, received an €82,004.07 bill for the under-declaration of income tax and VAT following a Revenue audit case.

This included unpaid tax of €46,991.97, interest of €20,914.61 and penalties of €14,097.49.

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 80 cases were published on the list, leading to a combined total of €183,098 in fines and penalties imposed.

On this list, seven farmers were included.

Three farmers were listed for a failure to lodge income tax returns. Diane Jennings and Thomas Lynagh, both listed as farmers from Hollymount, Co. Mayo, were each fined €1,250 for this offence. Meanwhile, Gerard McGarvey, a farmer from Milford, Co. Donegal, was fined €5,000 for this.

In addition, four farmers were fined for the misuse of marked mineral oil (green diesel).

Owen Breen, from Gorey Co. Wexford, Vincent Devereux, from Tacumshane, Co. Wexford, Wesley Hatton, from Enniscorthy, Co. Wexford, and John Heffernan, from Rahoon, Co. Galway, were each fined €2,500 for this offence.