The Director of Public Prosecutions v Declan Gardiner

Date

29 January 2015

The Director of Public Prosecutions v Declan Gardiner

Venue

Galway Circuit Court

Judge

Rory McCabe

Summary

Declan Gardiner a property developer with an address at Camelot, Cregclare, Ardrahan, Co. Galway was charged with the following offence:

• Knowingly or wilfully delivering an incorrect return in connection with VAT for the period November/December 2010.

The above being an offence under Section 1078 of the Taxes Consolidation Act 1997.

Outcome

At Galway Circuit Court on 14 January 2014, Declan Gardiner pleaded guilty to the above offence. At the sentencing hearing on the 12 December 2014, Judge McCabe indicated that he would impose a sentence on Mr Gardiner of 240 hours of community service in lieu of three years imprisonment subject to the receipt of a report from the Probation Service regarding his suitability for community service. On 29 January 2015 this report came before Judge McCabe at Galway Circuit Court indicating that Mr Gardiner was suitable for community service. Judge McCabe accordingly imposed 240 hours of community service in lieu of a three year custodial sentence.