A chemist in County Roscommon has made a settlement of almost €419,000 (£330,000) following a Revenue Commissioners audit.

The settlement was made by Berkshire Trading a chemist, in Lanesboro Street Co Roscommon. It involved underdeclaration of VAT and PAYE. The settlement included tax of almost €216,000 and penalties of more than €201,000.

The settlement was one of 92 exceeding €12,697 each for non-payment of tax and VAT, included in this month's edition of Iris Oifigiuil. In all more than €8 million was paid by individuals or companies between October 1st and December 31st last.

The list includes eight cases arising out of the Revenue's investigation of National Irish Bank (NIB) accounts which were held in a special offshore investment saving scheme.

The highest settlement in this category was for €336,480 (£265,000). It was made by Mr Patrick Geoghegan, a company director with an address at Unit 12, Bray Shopping Centre, Castle Street, Bray Co Wicklow. He paid €188,895 in tax and €147,615 in penalties and interest.

Mr Peter McKenna, whose business is car sales paid €276,394 for underdeclaration of income tax and VAT, following the Revenue's NIB investigation. Mr Paul O'Neill, Loughead, Killybegs, Co Donegal, a fisherman, paid €253,000. Farmer Mr John Treacy, Ashbrook, Scramogue, Co Roscommon paid €98,900 following the NIB investigation.

Other NIB investigation settlements include Mr Patrick Farren, (deceased) Gougane Barra, Sandy Lane Rush, Co Dublin (€90,812), Mr Sean Farrell, Kilkiernan, Ballinbrackey, Kinnegad, Co Westmeath (€47,780), Mr Marcus Edward, 11 Dartry Park, Dublin 6 paid €58,321 and Mr David White, 22 Glenellan, Swords, Co. Dublin paid €48,690. A spokesman for the Revenue Commissioners said the NIB investigations were ongoing. Builders Grangebridge Developments, Bettystown Holiday Village, Bettystown, Co Meath settled for €370,700 for underdeclaration of VAT, PAYE and relevant contracts tax, on foot of a Revenue investigation.

The highest single settlement in this quarter's list was made by Torc Grain and Feed, an animal feedstuffs company in Dublin which paid €531,958 for under-declaring income corporation tax and PAYE. It is based in Ranelagh, Dublin 6.

Bourke Builders in Ballina Co Mayo paid almost €219,000 in taxes, interest and penalties for underdeclaring VAT and PAYE.

Landlord Martin Davis, with an address at Flat 2, 67 Anglesea Road, Ballsbridge, Dublin 4, settled with the Revenue almost €319,000 for underdeclaration of income tax.

A medical consultant R J Flynn with an address at Valley View, Farranlea Park, Model Farm Road, Cork, paid €241,000 for under-declaring income tax.

Several publicans also made settlements. Mr Thomas Kearney, Fenagh, Bagenalstown Co Carlow paid €279,000 for underdeclaration of income tax and VAT.

Publican Mr Brian O'Connor, Main Street, Blessington Co Wicklow paid €113,600 for underdeclaring income tax and VAT.

One of the highest settlements was made by Mullinahone Co-operative Dairy Society Ltd, in Thurles, Co Tipperary. It paid €362,000 for underdeclaring VAT and PAYE.

The list also shows how the courts are jailing or imposing suspended sentences on an increasing number of tax defaulters.