The Tax Appeals Commission ruled that the unnamed firm could not prove it had carried out monthly compliance checks as required by the Employment Wage Subsidy Scheme to demonstrate that it had suffered a downturn in turnover of 30 per cent or more to be eligible for the scheme.

The retailer received the €8.872 million across 10 months from September 2020 to June 2021 - which worked out at an average €887,281 per month.

This is more than double the entire estimated quantum of €207 million in appeals received for 2024

Across 2013, 2014 and 2015, the farmer declared a combined income of €493,443 but the TAC found that lodgements to his accounts during that time totalled €1.99 million. 

Dunnes Stores must pay an amended €8.53 million Revenue bill due to the plastic bag levy.