The defaulters list is published once a quarter and covers a range of offences relating to the Revenue Commissioners. These offences include failure to lodge a file return as well as range of excise offences including the incorrect use of green diesel. The latest defaulters list, published on Tuesday, covers the three-month period up to 30 September 2015.

The latest list shows that 53 farmers or those involved in the farming and agri sector were prosecuted by the Revenue Commissioners.

The farmer with the highest fine was from south Co Dublin. The farmer was fined €121,630.91 for underdeclaration of income tax, capital acquisition tax and VAT. A cattle dealer from Co Monaghan was fined €42,723.20 for underdeclaration of income tax and VAT.

Green diesel

A total of seven people from the farming and agriculture sector were, according to the defaulters list, fined for the misuse of marked mineral oil. This is essentially the incorrect use of green diesel in a vehicle which is only meant to be used for white diesel.

These seven farmers were fined, on average, €2,500.