Farmers and publicans account for just under half of the 35 people and companies listed as having made tax settlements totalling £1,084,323 between April 1st and June 30th, according to the latest issue of Iris Oifigiuil.

The document also records that two company directors, Mr Patrick Walsh, of Portmore, Spanish Arch, Galway, and Mr Brian Williams, Inchicore Road, Inchicore, Dublin 8, were given suspended prison sentences for revenue offences during the same period.

Mr Walsh is a director of Walsh's Wholesale Ltd, and Mr Williams is a former managing director of Cavan Crystal. A further 119 persons or companies had fines imposed by the courts for failing to make proper returns.

According to Iris Oifigiuil, Mr Luigi Sacco, from 116 Ranelagh, Dublin 6, a restaurateur, made a settlement of £20,000. Mr Sacco is the father of Ms Anna Maria Sacco who is to stand trial for the second time early next year for the murder of her husband Mr Franco Sacco. Mr Luigi Sacco was Mr Franco Sacco's uncle.

Also among the parties listed was Kitty O'Shea Ltd, the company which runs Kitty O'Shea's pub on Upr Grand Canal Street, Dublin 4. The company had tax underpaid of £15,237 and paid penalties and interest of £1,763.

A medical doctor, Dr H Browne, of 17 Palmerston Park, Dublin 6, made a settlement of £40,000. Mr Joseph Kenny, a bookmaker, of Merrion Strand, Strand Row, Dublin 4, made a settlement of £27,500.

There was no individual settlement of more than £100,000. The two largest settlements were made by two Donegal farmers, Mr David Rankin, of Classeygowan, St Johnston, and Mr Ian Rankin, of Rockfield, St Johnston, both of whom paid £90,000 in underpaid tax, interest and penalties.

Allpura Ltd, a steel fabrication business at Ballyhale, Co Kilkenny, made a settlement of £83,111 while Doyle Concrete Ltd, of Hugginstown, Co Kilkenny, made a settlement of £66,321. Mr Michael Treacy, of Blackwell, Bennettsbridge, Co Kilkenny, a carpets and furniture business, made a settlement of £65,638.