Five farmers and a seller/servicer of agricultural milking machinery feature on the tax defaulters list for the third quarter of 2021 and were fined a range of amounts.

The list is representative of the period beginning on 1 July 2021 and ending on 30 September 2021 and includes every person upon whom a fine or other penalty was imposed by a court.

William Scanlon Dairy Services Limited, Ballyhane, Cappoquin, Co Waterford, received the largest fine of €40,277.54 for the under-declaration of VAT.

Four fines in total were issued for failure to lodge income tax returns.

The largest fine in this category was received by Martin O'Sullivan, Rusnachara, Durras, Bantry, Co Cork. Mr O'Sullivan was fined €5,000 for failing to lodge income tax returns.

Stephen Joyce from Cornarone East, Inverin, Co Galway, is a civil engineer/farmer who received a €1,250 fine for the same offence.

David Paul Langan, Laguna, Channel Road, Rush, Co Dublin, received a €1,250 fine also.

Liam Larkin, Earlsfort Rise, Lucan, Co Dublin, a farmer/subcontractor, was fined €1,250 by Revenue.

Misuse of marked mineral oil

There was one offender of the misuse of marked mineral oil, more commonly known as green diesel.

James Brady, Ballindollaghan, Lisalway, Castlerea, Co Roscommon, was fined €2,500 for this offence.