Revenue publishes list of tax defaulters

On 11/03/2025, Revenue published the list of tax defaulters in respect of the period 1 October to 31 December 2024. 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.
• Part 2: 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 2024. Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.

Part 1: Court Determinations

Court Determination of Penalty

Subject to certain criteria, in settlement cases wherethere is no agreement to a penalty, or a person fails to pay an agreed penalty,the Court determines the penalty. Details arepublished 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 4 such casesin the 3-month period to 31 December 2024, with 2,150,406 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:

• 46 such cases are published and €99,892 is the total of court fines imposed.

These include:

• 5 cases of failure to lodge Income Tax return(s), 2 cases of failure to lodge VAT return(s), 1 case of failure to remit VAT, and 1 case of delivering incorrect income tax return(s), in respect of which Court fines totalling €11,500 were imposed. Sentences of varying lengths were also imposed as follows:
  • 3 sentences of 20 months imprisonment (with 13 months suspended), and
  • 1 sentence of 1 year imprisonment,

• 10 cases of misuse of marked mineral oil, and 1 case of untaxed oil for sale, in respect of which Court fines totalling €43,500, and one sentence of 60 hours of community service in lieu of a fine, were imposed.

• 20 cases of excise offences for tobacco smuggling, illegal selling of tobacco, and possession of untaxed tobacco for sale, in respect of which Court fines totalling €38,527 were imposed. Sentences of varying lengths were also imposed as follows:
  • 1 sentence of 2 years imprisonment fully suspended,
  • 1 sentence of 1 month imprisonment, suspended for 1 year,
  • 2 cases of 240 hours of community service, in lieu of 2 years imprisonment, and
  • 2 cases of 18 months imprisonment (with 10 months suspended).

• 4 cases of failure to hold current liquor licence and 1 case of possession of an unregistered vehicle, with fines totalling €5,115 were imposed.

• 1 case of obstruction of a Revenue officer in respect of which Court fines with a fine of €1,250 imposed.

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.

• 28 cases are published today and €6.9 million is the total settlement amount in these cases. 
  • 8 cases were less than €100,000,
  • 17 cases fall between €101,000 and €500,000,
  • 2 cases fell between €501,001 and €1,000,000, and
  • 1 case exceeded €1,000,000.

• 8 cases in which the settlement was not fully paid by 31 December 2024. 
• €3,003,362 was the amount unpaid as of 31 December 2024. Revenue vigorously pursues collection/enforcement of unpaid settlements. In some cases, collection/recovery of the full unpaid amount will not be possible (for example, company liquidation).

Revenue Compliance Yield 

These published settlements reflect only a portion of all Revenue Compliance Interventions.  In the 3-month period to 31 December 2024, a total of 15,822 Revenue Compliance Interventions were settled resulting in a total yield of €117,625,858.

List of Tax Defaulters