Five farmers have been named on Revenue's latest tax defaulters' list, which is in respect of the three months between 1 July and 30 September 2023.
Revenue names every person upon whom a fine or other penalty was imposed by a court in that period.
Cases include the under-declaration of tax, non-declaration of tax, delivering incorrect VAT returns and the use of marked mineral oil, which is more commonly known as green diesel.
One of the farmers named on the most recent list was Michael Gibson-Brabazon from Mount Dalton, Rathconrath, Mullingar, Co Westmeath. He was fined €2,500 for failing to lodge income tax returns.
Fined for the same offence was Christopher Patrick Mooney from 23 Hill Road, Cloghan, Co Offaly. However, he was fined a higher amount of €3,750.
Conor Keaney from Stravannies, Glenfarne, Co Leitrim, was fined €2,500 by the court for the misuse of marked mineral oil.
Fined the same amount for the same offence was Kevin Stack from Ahalana, Moyvane, Co Kerry.
Also for the misuse of green diesel was a larger fine of €4,000, which was handed out to Dermott McDermott from Killdalogue, Strokestown, Co Roscommon, whose occupation is listed as PAYE employee/victualler/farmer.
Court determination of penalty
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.
There was one such case in the three-month period to 30 September 2023, with €440,930 being the total amount of the court-determined penalty.
The list also details when a fine or other court penalty is imposed in respect of tax or duty offences.
The five farmers were among 63 such cases published in this quarter and €181,132.50 is the total of court fines imposed.