Four building subcontractors who faked tax refund claim forms for fictitious jobs pleaded guilty yesterday to deception and theft.
The four were "minor players" in a more widespread scam involving the illegal claiming of refunds from the Revenue Commissioners by submitting forms stating they had worked as sub-contractors to other people in the construction industry, Dublin District Court heard.
William Adair, of Belgard Green and Keith Daly, of Heatherview Park, both Tallaght, Dublin, Alan Whitehead, St Mary's Park, Lexlip, Co Kildare, and Edward Burke, Mount Olive Grove, Kilbarrack, Dublin, admitted deception contrary to the Taxes Consolidation Act 1997.
They also admitted to simple theft from the Revenue Commissioners by receiving refund cheques they were not entitled to during 2003.
Séamus Cassidy, for the Chief Prosecution Solicitor, said the four received small sums for their roles, while the main players, who were not yet before the courts, had pocketed the bulk of the money from the scam which involved tens of thousands of euros.
The subcontractors were asked to submit forms claiming 35 per cent refunds which main contractors must automatically deduct from payments to C2 registered subcontractors.
However, the jobs they were claiming for did not exist and when the offenders received the refund cheques, they simply passed them on to the people organising the fraud.
In Mr Adair's case, he had repaid in full the cheque for €5,600 which he received, even though he did not benefit to this extent.
He was now semi-retired and was living in Spain, the court was told.
Mr Daly had received €8,894 but kept only €400 while Mr Burke got €8,711 and kept €500.
Mr Whitehead, who was now working as a lorry driver, kept €2,200 from a total cheque payment of €8,641 .
Judge Anne Watkin accepted they were not the main beneficiaries but said the offences were nevertheless serious.
After hearing Mr Adair had two previous convictions in 1974 and 1981, including one for forgery, Judge Watkin recorded a conviction on the deception charge without imposing a fine and imposed the Probation Act on the theft charge.
She fined Mr Whitehead a total of €400 on the two charges against him and adjourned the cases against Mr Daly and Mr Burke.
She did so in order to allow them repay the money they received before sentences are imposed.
