The Kildare GAA football manager and former Kerry footballer, Mr Mick O'Dwyer, is listed as a director of a Newbridge pub which made a £190,000 settlement with the Revenue Commissioners.

Almost £3 million was made in tax settlements to the Revenue Commissioners in the fourth quarter of 1998, according to the list published in yesterday's issue of the Government publication, Iris Ofigiuil.

As usual, publicans make up the largest group of defaulters, accounting for 19 of the 75 settlements.

The largest settlement for a publican was for All Stars Ltd, proprietors of Stirrups, in Charlotte St, Newbridge, Co Kildare. The directors are listed by the Companies Office as Mr O'Dwyer (62), of Main Street, Waterville, Co Kerry, and Mr John Joe Breslin (69), of Manderville, South Green, Co Kildare. Last night, Mr Breslin confirmed he and Mr O'Dwyer were the directors of the company but had no further comment to make. Mr O'Dwyer, who has business interests in Waterville, could not be contacted. The settlement was for £141,000 in unpaid tax and £49,000 in interest and penalties. The listed settlements, which do not include those of £10,000 or less, amounted to £2,934,199 for the period from October to December. The settlements also do not include those people who, in advance of a Revenue investigation, furnished complete information of their tax affairs. The settlements for the period compare to 80 settlements totalling £2,855,175 made for the same period in 1997. The fourth quarter normally has a higher number of settlements than other quarters because people tend to tidy up their accounts at the year's end.

The largest settlement was for £200,000, made by Kilbride Traders, a machinery sales company at Annacarton Bridge, Glanmire, Co Cork.

The second largest was the All Stars settlement, followed by Ms Elizabeth O'Connor, a restaurateur, of 20 Main Street, Gorey, Co Wexford, who made a £165,000 settlement. Other large settlements were made by: Ms Margaret Murphy, a landlady, Rathpeacon House, Rathpeacon, Co Cork, who paid £149,813; Mr Seamus Moran, a publican and nightclub owner, of Viewmount Park, Waterford, who paid £129,208: and Joseph Brophy Ltd, building contractors, of Cappincur, Tullamore, Co Offaly, which paid £116,732. In a separate settlement, Mr Joseph Brophy, of the same address, made a £22,938 settlement. Mr Brophy is a director of the building contractors company, according to the Companies Office register.

The largest settlement made by a farmer was for £70,000. Mr Sean McManus, of St Ronan's, Laytown, Co Meath, had £30,000 tax underpaid. The £40,000 balance was for interest and penalties.

A number of company directors also reached settlements with the Revenue Commissioners. Mr Vincent MacNally, of the Cliff, Naul, Co Dublin, paid £78,635.

Mr Michael Brazil snr, of Porterstown Lane, Ratoath, Co Meath, made a £13,438 settlement.