Published in two parts, the defaulters' list names every person upon whom a fine or other penalty was imposed by a court. The first part includes offences such as failure to file a tax return, filing an incorrect return, illegal selling of tobacco, cigarette smuggling and various excise and licensing offenses.

The second part lists audit settlements where the Revenue Commissioners accepted a sum in excess of a specified limit. In the 3 month period to 30 June 2005 there were 170 settlements which fall to be published. The settlements in these cases have been agreed and paid by the respective taxpayers and total EUR39.54 million.

Of the 170 published settlements 54 were for amounts exceeding EUR100,000; 11 exceeded EUR500,000 and 8 exceeded EUR1,000,000.

Of these: bogus Non-Resident holders accounted for 97 of the settlements totalling EUR16.16 million; Ansbacher account holders for 2 settlements totalling EUR6.43 million; investigations into Offshore Funds for 21 settlements totalling EUR3.06 million; and the Revenue's NIB Investigations for 1 settlement totalling EUR0.2 million.