Farmers are among those who have featured in a List of Tax Defaulters, which Revenue has released in respect of the period October 1st, 2022, to June 30th, 2022.
Revenue published the list in two parts today (Tuesday, September 13th, 2022):
- 1: Persons in whose case the court has determined a penalty relating to a settlement or has imposed a fine, imprisonment or other penalties in respect of a tax or duty offence.
- 2: Persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full. This list reflects the amount of a settlement that remained unpaid at the end of the period of December 31st, 2021.
Failure to lodge Income Tax Return(s):
- John Gallagher, Ballinlough, Westport, Co Mayo – farmer – 3 charges – €3,750.
Misuse of marked mineral oil:
- Tim Kelleher, Coomaguire, Ballyvourney, Macroom, Co Cork – farmer – €2,500;
- Des Mullarkey, Cloonfad East, Ballyhaunis, Co Roscommon – farmer – €2,500;
- Peter Ward, Keelogues, Williamstown, Co Waterford – farmer – €3,500.
Obstruction of a Revenue officer:
- William Ferrins, Furmoyle, Louisburg, Co Mayo – farmer – €2,500.
- John Mooney, Kilmaine, Fortal, Birr, Co. Offaly – farmer – Tax: €84,269; Interest: €60,405; Penalties: €25,281; Total: €169,955: Revenue Audit case – under-declaration of VAT. Amount unpaid at the end of June 30th, 2022: €166,655.
Settlements are published when the extensive voluntary disclosure options are not availed of, and the default arises because of careless or deliberate behaviour:
- 12 cases are published today, and €12.5m is the total settlement amount in these cases.
- 10 cases were for amounts exceeding €100,000, of which 2 exceeded €1 million
- 3 are cases in which the settlement was not fully paid as at June 30th, 2022.
- €10,721,226 was the amount unpaid as at June 30th, 2022. Revenue vigorously pursues collection/enforcement of unpaid settlements. In some cases, collection/recovery of the full unpaid amount will not be possible (e.g. company liquidation).
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3-month period to June 30th, 2022, a total of 287 Revenue audit and investigations, together with 13,983 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in a yield of €3.540 billion in tax, interest, and penalties.