A PHOTOGRAPHER failed to pay VAT on sales of about €1.4 million, a court has heard.

Niall Williamson, of the Old Schoolhouse, Dunkit, Co Kilkenny, appeared before Kilkenny Circuit Court yesterday.

Mr Williamson has pleaded not guilty to 115 counts of alleged VAT-related offences, including filing incorrect VAT returns, producing incorrect invoices and unlawfully claiming repayment of VAT.

Paddy Faughnan, inspector with the Office of the Revenue Commissioners, told the court that the first 29 counts related to the “submission of incorrect VAT returns” by Mr Williamson for a period between 1998 and 2004.

He said these returns were incorrect because all figures for VAT on sales were returned as “nil”. Mr Faughnan said that, for this period, Mr Williamson would have had sales of €1.4 million and that VAT should have been shown as a figure of €157,909.

Mr Williamson is also charged with failing to keep proper books.

Mr Faughnan said a search was carried out at Mr Williamson’s house as part of Revenue’s investigations and that a “blue book” contained some details of purchases, which he described as “haphazard”.

The trial is being heard before a jury and is expected to last the rest of the week.