Two Clare farmers have been included on the Revenue's latest list of tax defaulters.
Joseph Hallinan of Ballyglass Quin has made a settlement of just over 160 thousand euro, including penalties of over 40 thousand.
Meanwhile Gerard Clune of Keevagh, Quin, who is also listed as an accounted, has made a settlement totalling over 36 thousand euro.
Mr. Hallinan was found to have underdeclared capital gains tax, while Mr. Clune had made an underdeclaration of income tax.
A total of 108 settlements were made in the three months to June, while the list includes former Government Press Secretary Frank Dunlop and former jockey Charlie Swan.