Revenue publishes list of tax defaulters

On 10/03/2026, Revenue published the list of tax defaulters in respect of the period 1 October 2025 to 31 December 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 December 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 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 2 cases in the 3-month period to 31 December 2025, with penalties totalling €136,610.

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:

• 64 such cases are published and €91,630 is the total of court fines imposed.

These include:

• 23 cases of misuse of marked mineral oil, in respect of which Court fines totalling €56,450 were imposed. One sentence was also imposed comprising
  • One-month custodial sentence, suspended for 12 months on own bond of €100.
• 37 cases of excise offences for tobacco smuggling, illegal selling of tobacco and possession of untaxed tobacco for sale. Court fines totalling €32,000 were imposed. Eight sentences were also imposed, comprising of:
  • 2 x 2 years imprisonment, suspended in full.
  • 1 year imprisonment, suspended in full for 1 year.
  • 240 hours community service in lieu of 21 months imprisonment.
  • 160 hours community service in lieu of 8 months imprisonment to be completed within 12 months.
  • 3 x 1 month imprisonment, suspended for 1 month on own bond of €100.
• 4 cases of failure to hold a current liquor licence, in respect of which Court fines of €3,180 were 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:

• 25 cases are published and €7.9m is the total settlement amount in these cases. 
  • 7 cases were less than €100,000.
  • 15 cases fall between €101,000 and €500,000.
  • 1 case exceeded €501,000, but does not exceed €1,000,000.
  • 2 cases exceeded €1,000,000.
  • 6 cases in which the settlement was not fully paid by 31 December 2025.
  • €3.5m was the amount unpaid as of 31 December 2025. Revenue vigorously pursues collection or enforcement of unpaid settlements. In some cases, collection or 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 2025, a total of 18,689 Revenue Compliance Interventions were settled resulting in a total yield of €301,135,215.

List of tax defaulters.