The highest penalty imposed by a court was against John Maguire, a farmer from Lisgannon, Tullyco, Cootehill, Co Cavan, for under-declaration of income and capital gains taxes. Court-imposed penalties arise in certain settlement cases where a person does not agree liability to a penalty, or fails to pay an agreed penalty, according to the Revenue.

Another 26 farmers received fines in court, the highest against John Breen of Rossacrowe, Annacarty, Co Tipperary, for €10,750 for nine counts of failure to lodge a tax return. Six agricultural services providers including contractors, hauliers, a farrier and a vet were also fined by the courts. Farmers and agricultural professionals on the list were mostly prosecuted for failure to lodge tax returns and misuse of green diesel.

A total of 187 taxpayers had fines or penalties imposed by the courts between July and September.

Settlements

Six farmers are listed among 81 taxpayers who paid penalties and interest as part of settlements agreed with the Revenue during the last quarter.

Four providers of agricultural services also appear on this list, including horse trainer James Leavey or Friarstown, Kildare town, who has agreed to pay €2.2m in under-declared capital gains tax, interests and penalties. This was the second largest settlement during the period.

Landlord and milk recording agent Michael Moloney of Tall Trees, Orchard Rd, Co Cork, paid €186,304 as a result of under-declaration of income tax.

The period from July to September saw a marked increase in the number of farmers appearing on the tax defaulters’ list, compared with the 15 listed by Revenue in the second quarter.

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