Revenue’s most recent tax defaulters list for October 1 to December 31, 2025 (ET) identifies three individuals with farming as their occupation, each penalized for misuse of marked mineral oil, known as green diesel. The disclosures spotlight targeted enforcement within agriculture and show monetary penalties ranging from €2, 500 to €3, 000 for single charges cited on the list.
Tax Defaulters list, October–December 2025
The period-specific release names three farmers tied to a single category of offense: misuse of green diesel. Two individuals, Noel Leddy of Bruskey, Carrigans, Ballinagh, Co Cavan, and John O’Sullivan of Ballymacowen House, Clonakilty, Co Cork, received single fines of €2, 500 each. A third, John McCarthy of Commons, Crookstown, Co Cork, received a €3, 000 fine for one charge. The pattern suggests that, within this tax defaulters disclosure window, enforcement clustered around marked mineral oil breaches rather than a broader mix of infractions.
Cavan’s Noel Leddy fined
Noel Leddy, listed with an address in Bruskey, Carrigans, Ballinagh, Co Cavan, was fined €2, 500 for one misuse of green diesel. That penalty aligns with the amount levied on John O’Sullivan in Co Cork, indicating a common tariff for the cited offense at the individual level. The figures point to a calibrated approach where single-charge cases can draw similar monetary outcomes.
Cork farmers O’Sullivan, McCarthy
Two Cork-based farmers appear on the list with different financial outcomes. John O’Sullivan of Ballymacowen House, Clonakilty, faced a €2, 500 fine for one charge of misusing green diesel, matching the Cavan penalty. John McCarthy of Commons, Crookstown, was fined €3, 000 for one charge in the same category, a €500 step-up from the other two entries. The variation suggests a range of penalties exists for the same offense type, though the list does not detail the case-specific factors behind that difference.
Geography also stands out. With two names from Co Cork and one from Co Cavan, the three entries are concentrated in just two counties. While the disclosure does not indicate whether inspections were targeted by region, the limited spread underscores how a small set of cases can define the character of a quarterly release.
Marked mineral oil—green diesel—sits at the center of all three listings. Its repeated appearance in the same period points to a compliance pressure point monitored by Revenue in this timeframe. Still, beyond the fines and the identified offense, the document does not provide further narrative on detection methods, prior warnings, or any non-monetary sanctions, keeping the public record focused on names, locations, and amounts.
The monetary range—€2, 500 to €3, 000—offers a narrow band that helps readers benchmark the financial exposure for those cited in this quarter’s release. Within that band, consistent single-charge descriptions suggest that each case was recorded as a discrete instance rather than a bundle of multiple counts. If subsequent releases mirror this layout, the figures suggest the list will continue to present concise, case-by-case penalties with modest variance by amount.
No timetable for the next list appears in the material. That leaves an open question: whether future entries will again feature misuse of marked mineral oil among farming occupations and whether fines will continue to cluster between €2, 500 and €3, 000. If that holds, the distribution would reinforce the quarter’s signal that marked mineral oil compliance remains a visible line item in Revenue’s publicly named tax defaulters.
