The Director of Public Prosecutions v Niall Clarke

Date

11 November 2016

The Director of Public Prosecutions v Niall Clarke

Venue

Trim Circuit Court

Judge

His Honour Judge Michael O’Shea

Summary

Niall Clarke with an address at 8 The View Mill, Tree Park, Ratoath, Co. Meath was detected keeping Marked Mineral Oil in the fuel tank of a road vehicle. Following investigation refund claims lodged under the Passenger Road Transport Scheme were alleged to be fraudulent. He was charged on four counts, for various dates with the following Revenue offence under Section 1078(2)(c) of the Taxes Consolidation Act, 1997, as amended.

• Claiming or obtaining relief, or an exemption from or a repayment of Mineral Oil Tax, being a relief, exemption or repayment to which one is not entitled, contrary to Section 1078(2)(c) and (3) of the Taxes Consolidation Act, 1997, as amended by Section 211 of the Finance Act, 1999.

Outcome

Niall Clarke pleaded guilty to two counts on the indictment. On 11 November 2016 at Trim Circuit Court, Judge Michael O’Shea sentenced Niall Clarke to 2 years imprisonment, suspended for 2 years and to enter into a bond of € 200.