A businessman was yesterday ordered to carry out 180 hours of community service in lieu of a three-months jail term after being convicted of tax fraud.

Basil Holian of Tyone, Kilcolgan, Co Galway is believed to be the first person convicted of tax evasion in the State to do community service.

Judge Joseph Mangan ordered the 46-year-old married man to carry out the community service order when he appeared before Kinvara District Court yesterday on charges involving tax fraud of a total of €76,000.

Holian had pleaded guilty to four charges of tax fraud at a sitting of Kinvara District Court in November.

The charges related to false returns made in relation to four property sales made between 1997 and 2001.

Judge Mangan ordered him to pay a fine of €5,000 and adjourned the matter to yesterday's hearing to ascertain if Holian was a suitable candidate for a community service order.

Judge Mangan was critical of what he described as an inaccurate report in The Irish Times, following the initial court case involving Mr Holian.

The inaccuracy related to the community service start date.

Yesterday, after receiving a probation officer's report, Judge Mangan ruled that Holian was suitable and he ordered him to do 180 hours of community service.

He laid down a number of conditions, including that Holian carry out the direction of the probation officer and that the 180 hours be done within a year.

The previous sitting of the court was told that Holian had paid the €76,000 due in back taxes, penalties and interest which resulted from him making false Capital Gains Tax (CGT) returns from four property sales.

Holian was convicted under Section 1078 of the Taxes Consolidation Act.