Revenue regularly publishes a List of Tax Defaulters and for many its the end of the road after a long journey of non compliance.

The list is published in Iris Oifigiúil, in two parts.

• Part 1:Persons in whose case a Court has determined a penalty relating to a settlement, or has imposed a fine, imprisonment or other penalty in respect of a tax or duty offence.

• Part 2:Persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.

  This list reflects the amount of a settlement that remained unpaid at the end of the period. Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.