A number of farmers and contractors featured in a list of tax defaulters published by Revenue for the first quarter (Q1) of 2021 – with a former tractor retailer and repair services provider ordered to pay a total of €115,000.

This relates to the period of January 1 to March 31, 2021, according to Revenue, which published the list today (Tuesday, June 15).

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.

Tax defaulters: Settlements

The second section included a total of 30 cases; the total value of these settlements came to €21.3 million, according to Revenue.

Of these, two cases related to the agricultural sector.

Dermot Rea, a former tractor retailer / repair services provider from Galbally, Co. Limerick, was ordered to pay €115,075.92 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 €69,908.80, interest of €17,203.60 and penalties of €27,963.52.

Meanwhile, David Canty – a veterinary surgeon from Lee Road, Cork – was tasked with paying €46,053.51 for the under-declaration of income tax following a Revenue enquiry case.

This comprised €27,681.30 in unpaid tax, €10,067.82 in interest and €8,304.39 in penalties.

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 44 cases were published on the list, leading to a combined total of €106,067 in fines and penalties imposed.

On this list, six farmers were included.

Four farmers were listed for a failure to lodge income tax returns. Edward Hannon of Ardnacrusha, Co. Clare was fined €2,500 for two charges of this, while John Quirke, an accountant and farmer from Lattin, Co. Tipperary, was also fined €2,500 for one charge.

Meanwhile, Bernard M. Keating, a farmer and publican from Kilrush, Co. Clare, and Thomas Conor Smith, a farmer from Drumree, Co. Meath, were each fined €1,250 for once charge appiece.

Moving to the misuse of marked mineral oil (green agricultural diesel), Andrew Bothwell, a contractor, bricklayer and farmer from Carlingford, Co. Louth and John Mullarkey, a farmer from Ballyhaunis, Co. Mayo were both fined €2,500 on one count each.