4 days ago
Revenue: 14 cases of green diesel misuse in Q1 2025
There were 14 cases of green diesel misuse in the first quarter (Q1) of 2025, according to information published by Revenue.
In the latest tax defaulters publication, 14 cases were listed for misuse of marked mineral oil, also known as marked gas oil or green diesel.
These 14 cases saw a total of €36,000 in fines, while two of the cases did not see fines but resulted in community service in lieu of imprisonment.
None of the 14 persons or businesses on that list were listed as farmers. For 10 of the cases, the listed occupation of the person was 'not known'.
One other entity on the list was identified as a plant hire business in Co. Tipperary, which was fined €2,500.
That business was one of nine of the businesses or persons to be fined €2,500.
The largest fine for misuse of green diesel was €7,500 for a person whose occupation was not known, and who was also based in Co. Tipperary.
There were also two fines of €3,000 each for two persons, located in counties Kilkenny and Roscommon, both of whom were labelled as 'not known' under the occupation heading.
Community service of 80 hours and 60 hours were given to two persons for misuse of green diesel, both of whom were based in Co. Clare.
Elsewhere on the tax defaulters publication, one person with an address in Co. Meath and with an occupation of farmer, was fined €1,250 for failure to lodge income tax returns.
A haulage service in the same county was also fined the same amount, and for the same reason.
Meanwhile, a fine of €2,500 was dished out to a food service business – described as a sandwich bar and shop – in Dublin city for possession of untaxed tobacco for sale.
Three food service businesses – all describe as restaurants and located in the Dublin city area – were fined €632.50 each for failure to hold a current liquor licence.
The list of tax defaulters is compiled pursuant to Section 1086 (A) of the Taxes Consolidation Act, 1997, in respect of the period beginning on January 1, 2025, and ending on March 31, 2025, of every person upon whom a fine or other penalty was imposed by a court.
Where penalties relating to under-declaration of tax or non-declaration of tax are determined by the court; and where the tax only amount is more than €50,000, the penalty exceeds 15% of the total tax and a qualifying disclosure was not made, the case is included in the list.
