A MOTHER who was under “severe financial pressures” was caught out in a claim for dental treatment when audited by Revenue officers.
Judge Mark O’Connell heard that Elizabeth Lenihan (40), from West Limerick, “was completely co-operative” when she was challenged on claims for tax relief on dental treatment to the sum of €3,442.90.
She was before Newcastle West District Court on two charges of falsely claiming relief, Brendan Gill, prosecuting State Solicitor for County Limerick, told the court.
Revenue Assistant Principal Officer Martin Rogers said that in May 2022 he carried out an audit and receipts for treatment submitted by Ms Lenihan “appeared to contain anomalies”.
He contacted the dentist who had issued the receipts and, on foot of information gathered, invited Ms Lenihan to Sarsfield House for interview where she immediately “admitted the offence”.
The loss to Revenue was €3,442.90 which, Mr Rogers agreed, she had offered to pay back in full immediately.
He said instead that Revenue were happy with a repayment plan which would see her tax allowance reduced over four years until the sum has been repaid with interest.
Ms Lenihan’s solicitor told the court that the mother of two had been in “very difficult personal circumstances” at the time and was “squeezed financially in many directions”.
Mr Gill told Judge O’Connell that the maximum fine on each charge was €5,000 but, in law, the minimum he could impose was €1,000.
Judge O’Gorman said that while he didn’t exactly sympathise, he could see there were difficult circumstances.
He imposed a fine of €1,250 on one charge and used his discretion to take the second charge into consideration.
