Revenue publishes list of tax defaulters

On 09/12/2025, Revenue published the list of defaulters in respect of the period 1 July 2025 to 30 September 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 30 September 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 0 case(s) in the 3-month period to 30 September 2025, with penalties totalling €0.

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:

• 39 such cases are published and €70,247.50 is the total of court fines imposed.

These include:

• 5 cases relating to failing to lodge returns, failure to remit VAT

• Court fines totalling €1,250 were imposed
• Four sentences were imposed. Of these, three are fully suspended, comprising terms of 240 hours community service and repayment of €700 per month to Revenue for three years and one sentence was fully suspended.

• 14 cases of misuse of marked mineral oil, in respect of which Court fines totalling €30,500 were imposed. Two sentences were also imposed comprising:
  • One sentence of 4 months imprisonment, suspended in full for 24 months.
  • One sentence of 100 hours community service, in lieu of 5 months imprisonment.

• 15 cases of excise offences for tobacco smuggling, illegal selling of tobacco and possession of untaxed tobacco for sale. Court fines totalling €34,500 were imposed. Four imprisonment sentences were also imposed, comprising of:
  • 3 months imprisonment.
  • 2 months imprisonment, suspended in full for 3 years.
  • 2 one month imprisonments, both suspended in full for 2 years.
  • 4 cases of failure to hold a current liquor licence, in respect of which Court fines of €2,747.50 were imposed.
  • 1 case of obstruction of a Revenue officer, in respect of which a Court fine of €1,250 was 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:

• 30 cases are published today and €10.5m isthe total settlement amount in these cases. 
  
  • 5 cases were less than €100,000
  • 20 cases fall between €101,000 and €500,000
  • 3 cases exceeded €501,000 but doesn’t exceed €1,000,000
  • 2 cases exceeded €1,000,000.

• 7 cases in which the settlement was not fully paid by 30 September 2025. 
• €3,356,681 was the amount unpaid as of 30 September 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 30 September 2025, a total of 18,483 Revenue Compliance Interventions were settled resulting in a total yield of €176,976,112.

List of Tax Defaulters

[Ends 09/12/2025]