Tax returns
The tax defaulters list: who is published and how to avoid it
Last updated 16 October 2026
Revenue publishes court fines and settlements over €35,000 every quarter. A qualifying disclosure made before an audit keeps you off the list.
Every quarter, Revenue publishes a list of tax defaulters in Iris Oifigiúil, the State's official gazette. Section 1086 of the Taxes Consolidation Act 1997 requires it. It must do so within three months of the quarter's end. The list for April to June 2026 was published on 8 September 2026.
The two parts
- Part 1: court cases. Anyone a court fines or otherwise penalises for a tax or duty offence. Examples are failing to file returns, misusing marked fuel, selling untaxed tobacco, or selling alcohol without a licence. It also covers penalties a court determines in a settlement case.
- Part 2: settlements. People and businesses whose settlement with Revenue for tax, interest and penalties meets the publication criteria. This includes any part still unpaid at the end of the quarter.
Each entry gives the name, address and occupation, and for settlements the tax, interest and penalty. In the April to June 2026 list, Part 1 had 54 cases with court fines of almost €130,000. Part 2 had 20 settlements totalling €11.6 million.
When a settlement is not published
- the total of tax, interest and penalties is €35,000 or less
- the penalty is no more than 15% of the tax in the settlement
- you made a qualifying disclosure before Revenue started an audit or enquiry
- it concerns a tax avoidance case with a qualifying avoidance disclosure
Publication isn't negotiable once the criteria are met. Cases that miss the legal deadline can't be published later.
Staying off it
If you realise you have underpaid, the safest course is to tell Revenue before it contacts you. A qualifying disclosure, with the tax, interest and penalty paid, both reduces the penalty and keeps the settlement off the list. Revenue's Code of Practice for Revenue Compliance Interventions sets out how disclosures and penalties work.
Most people never come near the list: filing on time and paying what is due is enough. If you are self-employed, see self-assessment and keeping records.
Work it out
Sources
- Revenue: Pay and file system: how does it work? (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.