Revenue has named three farmers and an agricultural contractor on the list of tax defaulters for the second quarter of 2024.

Of the farmers, two - plus the agricultural contractor - have been named under the misuse of marked mineral oil and one farmer has failed to lodge income tax returns.

Revenue named every person that a fine or other penalty was imposed upon by a court in respect of a tax or duty offence between 1 April 2024 and 30 June 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.

Misuse of green diesel

One of the farmers named on the most recent list was Michael Neary of Tonroe, Tulsk, Co Roscommon. He was fined €2,500 for the misuse of a marked mineral oil.

Brian Ramsey, a farmer with an address at Churchtown, Carrigans, Co Donegal, received the same fine for the same offence.

An agricultural contractor and company director, Padraig Fay of Cortubber, Cootehill, Co Cavan, was also fined €2,500 for the misuse of green diesel.

There was one farmer fined for the failure to lodge income tax returns.

Miko Walsh of Fahey, Kincoln, Ballina, Co Mayo, was fined €1,250 for his one charge under this offence.

Total fines

The three farmers and agricultural contractor were among 66 such cases published for the second quarter of 2024, with €1,981,401.00 being the total number of court fines and penalties imposed.

This does not include settlements made with Revenue.