The Director of Public Prosecutions v William Kelly
Date
25 February 2026
Venue
Naas Circuit Court
Judge
Her Honour Judge Elva Duffy
Summary
At Naas Circuit Court on 25 February 2026, Her Honour Judge Duffy imposed sentence on William Kelly, an accountant of 35 the Glebe, Johnstown Bridge, Enfield, Co. Kildare.
Mr Kelly had previously entered written guilty pleas before Judge Desmond Zaidan in Naas District Court on 05 January 2026 in respect of:
- 33 counts of failure to file a true and correct VAT Return for the VAT periods Jan-Feb 2014 to May-June 2019 inclusive contrary to Section 1078 (2)(g)(ii) and (3)(b) of the Taxes Consolidation Act 1997 as amended by Section 133(a) of the Finance Act 2002 and Section 211 of the Finance Act 1999
- and
- 26 counts of failure to remit VAT for 26 of the 33 periods from Jan-Feb 2014 to May-June 2019 contrary to Section 1078 (2)(i) and (3)(b) of the Taxes Consolidation Act 1997, as amended by Section 142 of the Finance Act 2005 and Section 211 of the Finance Act 1999.
Outcome
Her Honour Judge Duffy sentenced the said accused William Kelly to a term of imprisonment for the period of two years on Offence No. 1 but suspended said sentence on the Accused, in Open Court, acknowledging himself bound to the People of Ireland in the sum of €100.00, the conditions being that he will keep the peace and be of good behaviour towards all the people of Ireland for a period of 2 years from this date and further that he will come up if called on to do so to serve the sentence imposed, but suspended on him entering into this Recognisance. The Accused acknowledged himself so bound was discharged. On imposing sentence the Court took into consideration all other Counts.