Revealed: Several Tipperary people named on Revenue's Tax Defaulters List

Revenue has published the List of Tax Defaulters in respect of the period April 1, 2022 to June 30, 2022.

The list is published in Iris Oifigiúil, 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. 

This is the part which relates to the Tipperary cases. 

Three of the cases relate to the MISUSE OF MARKED MINERAL OIL:

O'REILLY, MARTIN

BALLYBRIEN, MONARD, CO. TIPPERARY

OCCUPATION: NOT KNOWN

FINE AMOUNT: €2,500.00

O'REILLY, MICHAEL

CAHIR ROAD ROUNDABOUT, CLONMEL, CO. TIPPERARY

FINE AMOUNT €3,000.00

TRACEY, ANTHONY

KNOCKINGLASS, MOYGLASS, KILLENAULE, CO. TIPPERARY

OCCUPATION: HAULIER

€3,000.00

One case relates to TOBACCO SMUGGLING:

DURNESCU, ELENA

16, THE WILLOWS, MILLERSBROOK, NENAGH, CO. TIPPERARY

OCCUPATION: PAYE EMPLOYEE

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 (where the total amount of tax only exceeds €50,000) and a qualifying disclosure has not been made:

There were two such cases in the three-month period to June 30, 2022 with €41,682 being the total amount of the court determined penalties.

Court imposed fine, imprisonment or other penalty: Details are published 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.

67 such cases are published and €153,300 is the total amount of the court fines imposed. 

These include:

16 cases of failure to file a tax return, delivering an incorrect tax return and failure to produce books and records.

Court fines totalling €32,300 and 30 minutes of community service in lieu of imprisonment, 240 hours of community service in lieu of one years' imprisonment, one two-year sentence and one one-year sentence (both fully suspended) were imposed

22 cases of misuse of marked mineral oil and two cases of oil laundering, in respect of which court fines totalling €58,000, one three-year sentence and one two-year sentence (both with 18 months suspended) were imposed;

18 cases of excise offences for tobacco smuggling, illegal selling of tobacco and possession of untaxed tobacco for sale. Court fines totalling €43,000 and one 18-month sentence were imposed;

2 cases of possession of untaxed alcohol for sale, in respect of which court fines totalling €5,000 were imposed;

1 case of failing to keep a vehicle stationary, in respect of which a court fine totalling €1,250 was imposed;

5 cases of obstruction of a Revenue Officer, in respect of which court fines totalling €11,250 were imposed;

1 case of giving false or misleading information, in respect of which a court fine totalling €2,500 was imposed.