Some 26 farmers, three agricultural contractors and one agricultural machinery dealer have been charged penalties in the latest tax defaulters list, which runs from 1 October 2017 to 31 December 2017.A farmer in Waterford is facing a €253,950.69 bill from Revenue, after a Revenue Audit Case found that there had been an under-declaration of income tax, with the farmer ordered to pay €119,643.82 in tax, €44,574 in interest and €89,732.87 in penalties.