The Director of Public Prosecutions v Jason Hamilton

Date

3 July 2025 

Venue

Trim Circuit Court

Judge

His Honour Judge John Martin

Summary

On 26 June 2024, at Trim Circuit Criminal Court, Mr Jason Hamilton of 4 Baldarra Court, Ashbourne, Co. Meath, pleaded guilty to the following 20 sample offences on a full facts’ basis:

• Mr Jason Hamilton did fail, without reasonable excuse, to deliver to the Collector-General a return in connection with Value-Added Tax (VAT) for the accounting period(s) January-February 2014, November-December 2014, January-February 2015, January-February 2016, January-February 2017, September-October 2017, January-February 2018 and November-December 2018, contrary to Section 1078(2)(g)(ii) and (3)(b) of the Taxes Consolidation Act (TCA), 1997 (8 counts).

• Mr Jason Hamilton, being an accountable person, failed to remit VAT to the Collector General in respect of the taxable periods July-August 2014, July-August 2015, November-December 2015, July-August 2016, November-December 2016, July-August 2017, November-December 2017 and May-June 2018, contrary to Section 1078(2)(i) and (3)(b) of the TCA, 1997 (8 counts).

• Mr Jason Hamilton did fail, without reasonable excuse, to deliver to the Collector-General a return in connection with Income Tax for the year of assessment 2014, 2015, 2016 and 2017, contrary to Section 1078(2)(g)(i) and (3)(b) of the TCA, 1997, as amended (4 counts).

Outcome

On 3 July 2025, at Trim Circuit Court, Judge John Martin imposed a sentence of 2 years and 6 months imprisonment, mitigated to 18 months in respect of counts 1, 34 and 61, with all other charges taken into account. The sentence was suspended in full for 3 years on the condition that Mr Jason Hamilton enters into a bond of €100 to keep peace and be of good behaviour for a period of 3 years. Mr Hamilton was also ordered to pay Revenue a sum of €700 per month for 3 years payable on the last Friday of each month starting July 2025. Mr Hamilton will perform 240 hours community service under probation service supervision within 24 months of this date.