Revenue publishes list of tax defaulters

On 10/06/2025, Revenue published the list of tax defaulters in respect of the period 1 January to 31 March 2025. 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 March 2025. 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 was 1 such casein the 3-month period to 31 March 2025, with €781,061 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:

• 51 such cases are published and €74,862.50 is the total of court fines imposed.

These include:

• 3 cases of failure to lodge Income Tax return(s), 1 case of failure to lodge VAT return(s), 1 case of failure to remit VAT, and 2 cases of failure to produce books and records, in respect of which Court fines totalling €5,000 were imposed. One sentence of 3 years and 6 months imprisonment (suspended for a period of 12 years) was also imposed.

• 14 cases of misuse of marked mineral oil, in respect of which Court fines totalling €36,000 were imposed. Sentences of varying lengths were also imposed as follows:
  • 1 sentence of 60 hours of community service in lieu of 3 months imprisonment, and
  • 1 sentence of 80 hours community service.

• 23 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 €29,250 were imposed. Sentences of varying lengths were also imposed as follows:
  • 1 sentence of 15 months imprisonment
  • 2 sentence of 2 months imprisonment
  • 2 sentences of 15 days imprisonment
  • 2 sentences of 2 months imprisonment (suspended for a period of 6 months)
  • 1 sentence of 1 month imprisonment (suspended for 1 month)
  • 1 sentence of 1 week imprisonment (suspended in full for 1 week)
  • and
  • 1 sentence of 60 hours of community service (in lieu of 3 months imprisonment).

• 6 cases of failure to hold current liquor licence, in respect of which Court fines totalling €3,362 were imposed.

• 1 case of obstruction of a Revenue officer, in respect of which a Court 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:

• 19 cases are published today and €6.2 million isthe total settlement amount in these cases. 
  • 1 case was less than €100,000
  • 14 cases fall between €101,000 and €500,000
  • 3 cases fell between €501,001 and €1,000,000
  • and
  • 1 case exceeded €1,000,000.

• 3 cases in which the settlement was not fully paid by 31 March 2025. 
• €752,240 was the amount unpaid as of 31 March 2025. 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 March 2025, a total of 16,673 Revenue Compliance Interventions were settled resulting in a total yield of €123,657,575.

List of Tax Defaulters