The latest tax defaulters listing by Revenue for the period 1 October to 31 December 2025 names three individuals whose occupation is farming and who were penalised for the misuse of marked mineral oil, commonly known as green diesel. Two farmers received single fines of €2, 500 each and a third was fined €3, 000 for one charge, with the entries located in counties Cavan and Cork. The placement on the list highlights enforcement activity by the tax authority during that quarter.
Background and context
Revenue’s roll of named tax defaulters for the quarter covering 1 October to 31 December 2025 lists three farmers identified by name and address. The entries state that all three were fined for misuse of marked mineral oil—terminology Revenue uses for what is more commonly called green diesel. The individuals named are Noel Leddy of Bruskey, Carrigans, Ballinagh, County Cavan; John O’Sullivan of Ballymacowen House, Clonakilty, County Cork; and John McCarthy of Commons, Crookstown, County Cork. The two smaller fines are recorded at €2, 500 each, and the third at €3, 000, yielding an aggregate of €8, 000 across the three penalties.
Tax Defaulters: fines, patterns and implications
The entry of three farmers on the tax defaulters list for misuse of marked mineral oil draws a narrow but telling enforcement snapshot. All three entries in this quarter cite the same charge type, suggesting that investigations targeted the specific practice of using fuel outside its approved purpose. The fines recorded are single charges rather than multi-count convictions, with two €2, 500 penalties and one €3, 000 penalty listed. Those sums represent the immediate fiscal consequence recorded on the public list for the period in question.
While the published list provides names, addresses and the monetary penalties, it does not elaborate on the investigative process or on any wider pattern beyond this quarter’s entries. The restricted information leaves open key questions about whether these cases were isolated incidents discovered during routine checks, part of a focused compliance drive on marked mineral oil, or the result of tip-offs. What is clear from the documented entries is that Revenue applied monetary penalties for one charge of misuse in each case.
Expert perspectives and wider impact
Revenue’s listing uses the phrase “misused marked mineral oil” to characterise the offences recorded in these entries. That specific language appears in the public record for the quarter and frames the administrative outcome: naming individuals and recording single fines for one charge apiece. The geographic spread—one entry in County Cavan and two in County Cork—reflects only this quarter’s findings and should not be read as a statistical trend without further data from subsequent or prior listings.
From a sectoral standpoint, the naming of farmers in the list may carry reputational and operational implications for those individuals. The public record documents the penalties and the reason—misuse of marked mineral oil—and will be accessible for reference. The limited dataset in this release constrains broader inference about the prevalence of such misuse across the farming community or about enforcement intensity over time; those assessments would require a larger sample of published entries or an official statement detailing methodology and enforcement activity.
Revenue’s publication of named individuals for this quarter is a clear demonstration of the tax authority’s mechanism for publicising enforcement actions and penalties. The practice provides transparency about administrative outcomes while leaving some investigative detail out of the public summary.
As an immediate matter of record, the three named farmers and their fines are: two fines of €2, 500 each for Noel Leddy and John O’Sullivan, and a €3, 000 fine for John McCarthy, all listed by Revenue for the quarter 1 October to 31 December 2025.
Looking ahead, the appearance of these cases on the tax defaulters roll raises questions about how enforcement focus, compliance support and sector education might intersect to reduce future instances of marked mineral oil misuse. Will further quarterly listings reveal a narrow cluster of similar charges, or will names on the public record remain sporadic? The available entries prompt a watchful pause for both regulators and the agricultural community as enforcement actions continue to be recorded publicly.
