Five farmers have been named on the list of tax defaulters released by Revenue for the first three months of this year.

Of these farmers, three are from Co Mayo and one each from Co Clare and Offaly. A Co Waterford agricultural company was also named.

Revenue named every person a fine or other penalty was imposed upon by a court in respect of a tax or duty offence between 1 January 2024 and 31 March 2024.

It also listed those from whom Revenue has accepted a settlement offer instead of initiating court proceedings.

Cases include the under-declaration of tax, non-declaration of tax, delivering incorrect tax or VAT returns and the misuse of marked mineral oil, which is more commonly known as green diesel.

Failure to lodge income tax returns

One of the farmers named on the most recent list was Micheal Enright of Drumline, Newmarket-on-Fergus, Co Clare. He was fined €1,250 for failure to lodge income tax returns.

Jarlath Nestor of Barriel, Claremorris, Co Mayo – a farmer and agricultural contractor – received the same fine for the same offence.

As did Anthony Roper, a farmer with an address at Carnacon, Ballyglass, Claremorris, Co Mayo.

There were two farmers and an agricultural company fined for the misuse of marked mineral oil, also known as green diesel.

Jason Austin of Barngrotty Road, Moneygall, Co Offaly was fined €3,250 for the misuse of green diesel.

Stephen Cummins of 15 Church View, Ballinrobe, Co Mayo was fined for the same offence. However, he received a higher fine of €4,000.

An agricultural company, South East Farm Building Ltd with an address at Ballynoe, Lismore, Co Waterford, was fined €2,500 for misuse of green diesel.

The five farmers and agricultural company were among 84 such cases published for the first quarter of 2024, with €695,278 the total amount of court fines imposed. This does not include settlements made with Revenue.