Revenue publishes list of tax defaulters

On 08/09/2026, Revenue published the list of tax defaulters in respect of the period 1 April 2026 to 30 June 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 30 June 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 was 1 casein the 3-month period to 30 June 2026, with penalties totalling €24,172. 

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:

• 54 such cases are published and €129,897.50 is the total of court fines imposed.

These include:

• 8 cases relating to failure to lodge income tax returns, corporation tax returns or VAT returns:
  • Court fines totalling €25,000 were imposed
  • 2 sentences of six months imprisonment were imposed

• 17 cases of misuse of marked mineral oil, in respect of which Court fines totalling €44,100 were imposed
• 1 case of failure to hold a current mineral oil licence, in respect of which a Court fine totalling €2,500 was imposed
  • 1 year imprisonment fully suspended
  • 3 months imprisonment suspended for 12 months on own bond
  • 60 hours community service in lieu of 2 months imprisonment

• 20 cases of excise offences for tobacco smuggling, illegal selling of tobacco and possession of untaxed tobacco for sale or delivery. Court fines totalling €45,500 were imposed.  3 sentences were also imposed, comprising:

• 4 cases of failure to hold a current liquor licence, in respect of which Court fines totalling €2,797.50 were imposed.
• 1 case of possession of an unregistered vehicle, in respect of which a Court fine totalling €2,500 was imposed.
• 2 cases of obstruction of a Revenue officer, in respect of which Court fines totalling €5,000 were imposed.
• 1 case of giving false or misleading information, in respect of which a Court fine totalling €2,500 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:

• 20 cases are published today and €11.6m the total settlement amount in these cases. 
  • 2 cases were less than €100,000.
  • 13 cases fall between €101,000 and €500,000.
  • 1 case exceeded €501,000 but doesn’t exceed €1,000,000.
  • 4 cases exceeded €1,000,000.

• 7 cases in which the settlement was not fully paid by 30 June 2026.
• €6,733,739 was the amount unpaid as of 30 June 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 30 June 2026, a total of 18,648 Revenue Compliance Interventions were settled resulting in a total yield of €129,754,243.

List of Tax Defaulters