Taxes Consolidation Act 1997 section 1086A

Publication of names and details of tax defaulters

Section 1086A requires the Revenue Commissioners to compile and publish quarterly lists of tax defaulters, setting out the circumstances in which publication applies, the details to be published, and the exceptions from publication.

• Revenue must compile a list each quarter of persons on whom court fines or penalties were imposed, or with whom settlements were agreed, in respect of tax defaults under the Acts.
• The list must be published in Iris Oifigiúil within three months of the end of each quarter and may also be reproduced on the Revenue website or in any other format Revenue considers appropriate.
• Publication does not apply where the tax included in the publication amount does not exceed €50,000, or where the fine or penalty does not exceed 15 per cent of that tax, or where a qualifying disclosure was made.
• Each published list must include the defaulter's name (including any trading name or previous name), address, occupation, the tax, surcharge, interest and penalty amounts, and a summary description of the matter giving rise to the default.