Who didn't pay their taxes? Fashion designer, farmers, jewellers, doctors and workers

A repayment of taxes by Laois PAYE worker is included nearly €86 million in taxes collected from April to June by the Revenue Commissioners who have also penalised a famous Irish fashion designer for not paying money owed to the State on income earned.

In the three month period to the June 30 a total of 345 Revenue audit and investigations, together with 10,786 Risk Management Interventions, were settled, resulting in a yield of  €85.8 million to the State's coffers.

Revenue has today (Tuesday, September 8) published the latest List of Tax Defaulters in respect of the period April 1 to June 30 2020.

Alan Kirwan, a PAYE worker with an address in Jamestown, Ballybrittas, Co Laois faced a bill of nearly €50,000 following an audit due to the under-declaration of income tax and VAT. Of this €32,320.06 was unpaid tax while there was €7,723.74 in interest. The penalty for non-payment was €9,696.02. This brought to €49,739.82 the amount owed by the haulier. All had been paid to Revenue by the end of March 2020.

The biggest penalty on the published list exceeded €1 million. Carlow haulier Colma Mary Moore of 2 Sharon Avenue, Browneshill, Carlow, owned €586,148.00 in unpaid tax. Interest was €375,521.00 while the penalty levied was €234,460.00. The total owed was €1,196,129. Of this €1,161,315.73 remained to be paid by the end of June 2020.

Doctors, jewellers and farmers are also on the list which also includes Elaine Keogh, of Uplands, Annamor, Roundwood, Co Wicklow. Ms Keogh is described as a manufacturer and retailer of knitwear trading as Lainey Keogh.

Her unpaid tax was €68,599.18 while the interest was €33,354.07 and the penalty was calculated at €20,579.75. Her total bill following an audit due to the under-declaration of income tax and VAT was €122,533. The debt was cleared by June 30.

The Revenue Commissioners publish the list in two parts. The Laois and Dublin cases were among a number of cases in part 2 of the list.

Part 1: Persons in whose case the Court has determined a penalty relating to a settlement, or has imposed a fine, imprisonment or another penalty in respect of a tax or duty offence. FULL LIST HERE

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 31 March 2020. Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures. FULL LIST HERE. 

EXPLAINER

Part 1: Court Determinations

Court Determination of Penalty: Subject to certain criteria, in settlement cases where there is no agreement to a penalty, or a person fails to pay an agreed penalty, the Court determines the penalty. Details are published when the Court determined penalty exceeds 15% of the total tax and the total of the tax, interest and penalty is more than €35,000 and a qualifying disclosure has not been made: 
There were no such cases in the 3-month period to 30 June 2020
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.
12 such cases are published and €16,250 is the total of court fines imposed.
These cases include:

6 cases of failing to lodge tax returns and failing to produce books and records. Court fines of €1,250 were imposed in all 6 cases;
3 cases of misuse of marked mineral oil, in respect of which Court fines of up to €3,500 were imposed;
3 cases of excise offences for smuggling of tobacco. 12 month suspended sentences were imposed in all 3 cases.
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:

25 cases are published today and €8,491,348 is the total settlement amount in these cases; 
18 cases were for amounts exceeding €100,000
of which 6 exceeded €500,000
and 3 of which exceeded €1m;
10 are cases in which the settlement was not fully paid as at 30 June 2020; 
€4,821,659 was the amount unpaid as at 30 June 2020. 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 audits and investigations. 

In the 3-month period to 30 June 2020, a total of 345 Revenue audit and investigations, together with 10,786 Risk Management Interventions (Aspect Queries and Profile Interviews), were settled, resulting in yield of €85.8 million in tax, interest, and penalties.