Revenue publishes list of tax defaulters
On 16/06/2026, Revenue published the list of tax defaulters in respect of the period 1 January 2026 to 31 March 2026. 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 2026. 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 2 casesin the 3-month period to 31 March 2026, with penalties totalling €219,402.
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:
- 84 such cases are published and €147,927.50 is the total of court fines imposed.
These include:
- 25 cases relating to failure to lodge income tax returns or failure to lodge VAT returns:
- Court fines totalling €52,500 were imposed
- 1 sentence of 2 years imprisonment, fully suspended was imposed.
- 15 cases of misuse of marked mineral oil:
- Court fines totalling €36,300 were imposed
- 1 sentence of 80 hours community service, in lieu of 4 months imprisonment, was imposed.
- 30 cases of excise offences for tobacco smuggling, illegal selling of tobacco and possession of untaxed tobacco for sale or delivery. Court fines totalling €43,450 were imposed. 6 sentences were also imposed, comprising:
- 2 years and 6 months imprisonment, fully suspended.
- 21 months imprisonment, fully suspended.
- 12 months imprisonment, fully suspended.
- 2 x 6 months imprisonment, suspended in full for 2 years on own bond of €150.
- 100 hours community service in lieu of 4 months imprisonment.
- 1 case of production of illicit tobacco product. A sentence of 15 months imprisonment, with 6 months suspended, was imposed.
- 7 cases of failure to hold a current liquor licence, in respect of which Court fines totalling €4,427.50 were imposed.
- 1 case of possession of untaxed alcohol for sale in respect of which a Court fine of €2,500 was imposed.
- 2 cases of possession of an unregistered vehicle, in respect of which Court fines totalling €5,000 were imposed.
- 1 case of ‘have in your charge unregistered vehicles’, in respect of which a Court fine of €2,500 was imposed.
- 2 cases of obstruction of a Revenue officer, in respect of which Court fines totalling €1,250 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:
- 21 cases are published today and €117 million is the total settlement amount in these cases.
- 2 cases were less than €100,000.
- 16 cases fall between €101,000 and €500,000.
- 0 cases exceeded €501,000 but doesn’t exceed €1,000,000.
- 3 cases exceeded €1,000,000.
- 6 cases in which the settlement was not fully paid by 31 March 2026.
- €112,821,885 was the amount unpaid as of 31 March 2026. 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 2026, a total of 17,891 Revenue Compliance Interventions were settled resulting in a total yield of €175,584,659
List of defaulters