Fines and settlements totalling £3.8 million have been paid to the Revenue Commissioners by tax and P35 and defaulters for the first six months of 1997, according to the commissioners' latest list which is now being published by the official Government publication, Iris Oifigiuil. Among those settling outstanding tax bills were Mr Ned Lowry of Holycross, Thurles, Co Tipperary, a publican and brother of the former government minister, Mr Michael Lowry, who has himself been in discussion with the Revenue Commissioners. Mr Ned Lowry paid £12,000, made up of £10,360 in underpaid tax and £1,640 in penalties and interest. He had no comment to make when contacted last night.

The biannual list, due to appear at the Government publications office on Monday, but seen by The Irish Times, is part of a move towards the publication of quarterly figures from December, instead of the traditional annual list. There were 90 settlements for underpaid tax, totalling £3,597,326. The largest settlement was reached with Molloy & Sherry Transport Ltd, a haulage company at East Wall, Dublin, which paid £465,300, comprised of £262,842 of underpaid tax and penalities and interest of £202,458.

A Dublin pub, the Dragon Inn, at Main Street, Tallaght, reached a settlement with the commissioners for £297,040, while office suppliers, VNG Ltd, of Stillorgan, Dublin, paid £150,000. The biggest settlement outside of Dublin was for £125,643, over half of which were penalties and interest, and paid by a farmer and company director, Mr John Lyons, of Tennis Lane, Battery Road, Longford. This figure was followed by Fleming Construction Co, of Claregalway, Co Galway, which paid £90,000, of which £59,000 was underpaid tax. In the list of people and companies who failed to lodge income tax returns, there were five accountants - Mr Hugh Gallagher, of Drumcondra House, Lower Drumcondra Road, Dublin, and Mr Ronald Cagney, of Cabra Road, Thurles, Co Tipperary, both of whom paid a £1,000 fine; Mr James McCarthy, of Mitchelsfort, Watergrasshill, Co Cork, who paid a £750 fine; Mr Dermot O'Connor, of Main St, Killeshandra, Co Cavan, fined £500: and Mr Herbert Boyle, of Meadow Park, Churchtown, Dublin, who paid a fine of £250.

A solicitor, Mr Michael Heavey, of Fitzwilliam Place, Dublin, was fined £250. The largest fines for failing to lodge income tax returns were for £3,000, imposed on Mr Thomas Callan, a bricklayer, of Umerafree, Corduff, Carrickma cross, Co Monaghan, and Mr John O'Sullivan, a carpenter, of Firkdale Lodge, Glengarriff, Co Cork. Among the companies fined for failing to lodge P35 returns were: the theatrical company, The Passion Machine, of North Frederick St, Dublin: the biscuit manufacturers, Braycot Foods, of Thomas St, Dublin; and two hairdressers - Marshall Salons, and David Marshall, both of the same address at South Great George's Street, Dublin. These companies were fined £1,200.

Publicans also featured prominently with Mr James Murphy, of Rathdown Crescent, Terenure, Dublin, paying £123,534, Ms Kathleen Gallagher, of Teach hUdai Beag, of Bunbeg, Co Donegal, who reached a settlement of £69,466, and Paul Heverin, of Ellison St, Castlebar, Co Mayo, who paid £48,928.

Among the farmers who reached big settlements were Mr Edward Donnellan jnr, of Ardsallagh, Roscommon, also an employee, who paid £70,000, Mr Cochrane McAdam, now deceased, of Gortnameane, Bailieborough, Co Cavan, who paid £68,500. A pensioner, Mr Patrick Loy, of Castle Avenue, Dublin, handed over a settlement of £54,893. The total settlements, at almost £3.6 million, were substantially down on the averaged total for the same period in 1996, which came to over £5 million.