Farmers, a food processor and a milking equipment company have featured on Revenue’s most recent list of tax defaulters.
Today (Tuesday, December 7th, 2021), it has published a list in respect of the period of July 1st, 2021 to September 30th, 2021.
The list is in two parts:
- Part 1: 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;
- Part 2: Persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a party has paid a settlement in full. This list reflects the amount of a settlement, if any, that remained unpaid at the end of the period September 30th, 2021.
Revenue tax defaulters
Failure to lodge income tax return(s):
- Stephen Joyce, Cornarone East, Inverin, Co Galway – civil engineering/farmer – €1,250;
- David Paul Langan, Laguna, Channel Road, Rush, Co Dublin – farmer/subcontractor;
- Liam Larkin, 28, Earlsfort Rish, Lucan, Co Dublin – farmer/subcontractor – €1,250;
- Martin O’Sullivan, Rushnachara, Durras, Bantry, Co Cork – farmer – €5,000.
Mis-use of marked mineral oil:
- James Brady, Ballindollaghan, Lisalway, Castlerea, Co Roscommon – farmer – €2,500;
- John P McAllister, 22, Templeroan Court, Knocklyon, Dublin 16 – fish/meat/food processing – €1,250.
- William Scanlon Dairy Services LTD, Ballyhane, Cappoquin, Co Waterford – sale/service of agricultural milking machinery. Tax: €26, 143; Interest: €6,291.6; Penalities: €7,842.90 and total: €40,277.54: Revenue audit case – under-declaration of VAT.
Revenue tax defaulters: Part 1: Court determinations
Court Determination of Penalty: Subject to certain criteria, in settlement cases where there is no agreement to a penalty, or a person fails to pay an agreed penalty, the court determines the penalty.
Details are published when the court determined penalty exceeds 15% of the total tax and the total of the tax, interest and penalty is more than €35,000 and a qualifying disclosure has not been made:
- There was 1 such case in the 3-month period to September 30th, 2021 totalling €35,801
Court imposed fine, imprisonment or other penalty: Revenue publishes details when a fine or other court penalty is imposed in respect of tax or duty offences.
Court penalties may include imprisonment, partly suspended or suspended sentences, community service in lieu of imprisonment, and closure orders.
- It has published 90 such cases. Fines: €198,032.50
- 47 cases relating to failing to lodge tax returns, failing to remit VAT, failing to keep/retain proper books and records, producing an incorrect invoice/document and delivering incorrect VAT returns. Court fines totalling €81,400, one 2-year custodial sentence and one 4-month sentence, fully suspended, were imposed;
- 15 cases relating to the misuse of marked mineral oil and 1 case of the failure to hold a current mineral oil licence in respect of which Court fines totalling €46,000 were imposed;
- 25 cases relating to excise offences for tobacco smuggling, illegal selling of tobacco, illegal betting and failure to hold a current liquor licence in respect of which Court fines totalling €69,132.50 were imposed;
- 2 cases of obstruction of a Revenue officer. Court fines: €1,500.
Part 2: Settlements
According to Revenue, it publishes settlements when a party does not avail of extensive voluntary disclosure options and the default arises because of “careless or deliberate” behaviour:
- Revenue has published 15 cases today and €2.8 million is the total settlement amount in these cases;
- 9 cases were for amounts exceeding €100,000
- of which 1 exceeded €1 million
- In all cases, the party paid the settlement or agreed arrangements to fully pay as at September 30th, 2021.
Revenue Compliance Yield
According to Revenue, the published settlements reflect only a portion of all its audits and investigations.
In the 3 months to September 30th, 2021, it settled 280 Revenue audit and investigations, together with 14,142 Risk Management Interventions (Aspect Queries and Profile Interviews).
Furthermore, Revenue stated that this resulted in a yield of €94.9 million in tax, interest, and penalties.