22 fines for the misuse of marked mineral oil, or green diesel, were issued by the courts in quarter one (Q1) of 2024, according to the latest tax defaulters publication from Revenue.
These 22 fines amount to just over €65,000, and range from €2,500 to €5,000.
Of the 22 individuals or companies listed as receiving a fine for misuse of green diesel, only two were listed as ‘farmers’ for their occupation.
One farmer located in Co. Offaly received a fine of €3,250 and the other, located in Co Mayo, received a fine of €4,000.
However, one business, a limited company named South East Farm Building Ltd., based in Co. Waterford, also received a fine for the misuse of green diesel, in the amount of €2,500.
Of the 22 fines issued for the misuse of green diesel, 12 of them were in the amount of €2,500 each; five were in the amount of €3,000 each; and five fines were in the amounts of €3,200, €3,250, €4,000, €4,750 and €5,000.
Elsewhere, three other people with occupations listed as farmers were each issued with fines of €1,250 for failure to lodge income tax returns.
Two of these farmers were based in Co. Mayo (one of whom was also referred to as an agricultural contractor as their occupation), while one was based in Co. Clare.
The list of tax defaulters is compiled under the Taxes Consolidation Act, 1997, in respect of the period beginning on January 1 and ending on March 31 of every person on whom a fine or penalty was imposed by a court.
Cases are listed where penalties relating to under-declaration or non-declaration of tax are determined by a court where a qualifying disclosure has not been made.
84 such cases were listed in this part of the publication, with total fines and penalties imposed coming to almost €700,000.