A FORMER clerical worker in the Office of the Revenue Commissioners who submitted false claims for tax rebates totalling over €40,000 on behalf of others has received a suspended sentence and been fined €10,000.
David Leonard (35) secured tax rebates based on fake medical expenses and pension payments for four people and split the proceeds with each of them netting about €20,000 for himself.
Leonard, of Slan Duff, Keatstown, Co Meath, pleaded guilty to two counts under the Prevention of Corruption Act of accepting inducements to give others repayment of tax to which they were not entitled on dates between April 2004 and February 2005. Two counts of the same offence were taken into consideration.
Judge Patrick McCartan said at Dublin Circuit Criminal Court the offences were a “serious breach of trust”.
He said there did not appear to be a stimulus such as a lavish lifestyle or serious debt and told Leonard: “It seems you decided upon it as an easy way to obtain funds.” Judge McCartan imposed a two-year sentence which he suspended on strict conditions and fined Leonard €10,000.
Det Garda Patrick Gillick said that while Leonard was employed by the Revenue Commissioners in the Fingal district between 2000 and 2005 he facilitated four people known to him in submitting claims for tax rebates to which they were not entitled.
Det Garda Gillick said that after an approach in March 2005 by the Revenue Commissioners gardaí met the four people involved in the suspicious claims and each admitted details of their involvement with Leonard.