Ten farmers appeared on the tax defaulters' list between 1 October and 31 December 2021 upon whom received fines or penalties which were imposed by a court.

The largest fine of €229,072.34 was received by Sean O Connor, Castlelawn, Kilbrittain, Bandon, Co Cork, for VAT under-declaration.

Company director and farmer Anthony John Nevin from Lurgan, Killoran, Ballinasloe Co Galway, and John Cunningham from Kilmacoliver, Tullahought, Piltown, Co Kilkenny, received fines for the under-declaration of income tax.

They both received fines of €45,168 and €49,676 respectively for this offence.

For under-declaring income tax and VAT, Patrick Timmons, who is a farmer and machinery supplier from Killinure House, Tullow, Co Carlow, received a fine of €40,008.82.

Income tax returns

Three out of the 10 farmers failed to lodge income tax returns.

Among these three farmers, Raymond McGrath, Newtown, Garristown, Co Dublin, received the largest fine in this category of €2,500.

Kevin Ryan, Fairview House, Logmore, Belmullet, Co Mayo, was fined €1,250.

John Smiddy from Ballyhonock, Killeagh, Co Cork, was the third farmer to appear on the list for failure to lodge income tax returns.

The misuse of marked mineral oil, or as it's more commonly known green diesel, was an issue for two farmers.

Noel Duignan, Derreenavoggy, Arigna, Carrick-on-Shannon, Co Roscommon, and Patrick McHale, Newfield, Mulranny, Newport, Co Mayo, were both fined €2,500 each for misuse of green diesel.

Lastly, James Fennell, Burtown House, Athy, Co Kildare, was fined €83,965 for the under-declaration of capital acquisitions tax.