A number of farmers, a livestock haulage company, a vet and agricultural contractors have featured on the most recent list of tax defaulters in respect of the period October 1st, 2019 to December 31st, 2019.
The list, which is published in two parts, was released by Revenue yesterday (Tuesday, March 3rd).
Part one contains 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 two relates to 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 31 December 2019. Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.”
Part 1: Court Determinations:
Failure to lodge income tax return(s)
- David Byrne, Church Meadow, Charlestown, Tallanstown, Co. Louth – sale of tyres/puncture/repairs/fairs – €1,250;
- Francis Malachy Fallon, Mount Talbot, Co. Roscommon– agricultural contractor/farmer – €5,000;
- Tadhg Fox, End House, Carnmore East, Oranmore, Co. Galway – farmer – €1,250;
- Aiden Halligan, Alexander Reid, Navan, Co. Meath – agricultural contractor/farmer – €1,250;
- Declan McKeever, Antylstown, Navan, Co. Meath – farmer/rental income – €1,250;
- Marie Celine Monaghan, Knocknageeha, Newport, Co. Mayo – music teacher/farmer – €1,250;
- Bridget Murray, Newcastle Farm, Newcastle, Co. Donegal – farmer – €1,250;
- Eamonn O’Neill, 81, Meadowcourt, Newcastle West, Co. Limerick – publican/farmer – €1,250;
- Sandra Patterson, 1, Prospect Grove, Dunmanway, Co. Cork – farmer – €1,250;
- Gerard Smith, Annagh, Oldcastle, Co. Meath – farmer – €1,250;
- John White, Ardcalf, Slane, Co. Meath – farmer – €1,250.
Failure to lodge corporation tax return(s):
- Adventure Bounce LTD, 59, Seabury Cresent, Malahide, Co. Dublin – plant and machinery hire – €5,000.
Misuse of marked mineral oil:
- John Gannon, Corbally, Elphin, Co. Roscommon – farmer – €2,500;
- H.E. Livestock International LTD, The Lodge, Miltown, Newcastle, Co. Dublin – livestock hauliers – €3,000;
- Alan Kirwan, Mount Alto, Inistioge, Co. Kilkenny – farmer/landlord – €2,500;
- Cathal McGinty, Tullyoskin, Donegal Town, Co. Donegal – farmer/ PAYE employee – €3,000;
- Rory O’Brien, Killicane, Mitchelstown, Co. Cork – farmer/landlord – €2,500;
- Daniel O’ Gorman, Kildromin, Kiltelly, Co. Limerick – farmer/landlord – €2,500;
- Rathcaled Livestock Farming LTD, Rathcaled, Ballynacargy, Mullingar, Co. Westmeath – livestock farming – €2,500.
Part 2: Settlements
Settlements are published when the extensive voluntary disclosure options are not availed of and the default arises because of careless or deliberate behaviour:
- William Caufield, Cregmore, Claregalway, Co. Galway – farmer – tax: €40,997, interest: €31,385, penalties: €16,398, total: €88,780 – Revenue investigation case – under-declaration of capital acquisitions tax – amount unpaid at December 31st, 2019 – €;
- Vincent Kenny, Loughegar, Mullingar, Co. Westmeath – company director/building contractor/farmer – tax: €26,435.75, interest: €5,506.16, penalties: €7,930.73, total: €39,871.64 – Revenue audit case – under-declaration of income tax;
- Cool Cat Plant Services LTD, Naul Road, Knocksedan, Swords, Co. Dublin – haulier/plant hire contractor – tax: €74,528, interest: €40,839, penalties: €12,222, total: €127,589 – Revenue audit case – under-declaration of PAYE/PRSI/USC;
- Barry Coutts SNR, 33 Hollyville, Hollyhill, Co. Cork – milk delivery agent – tax: €64,234.65, interest: €15,045.52 – penalties: €19,270.40 – total: €98,550.57 – Revenue investigation case – under-declaration of income tax and PAYE/PRSI/USC;
- Green Farm Foods LTD (now in liquidation), Glenlough, Rathowen, Mullingar, Co. Westmeath – meat processor – tax: €203,879, interest: €122,941, penalties: €151,437, total: €478,257 – Revenue enquiry case – under-declaration of corporation tax – €478,257 – amount unpaid at December 31st, 2019: €478,257.
Revenue Compliance Yield
These published settlements reflect only a portion of all Revenue audits and investigations.
In the 3-month period to 31 December 2019, a total of 719 Revenue audit and investigations, together with 22,432 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in yield of €169.31 million in tax, interest, and penalties.