A Dublin based jewellery designer has been found by Revenue to owe it €502,824 in unpaid tax, interest and penalties.

The case involving Christopher Osborne from Glen Ellen Park in Swords, Co Dublin arose from a Revenue enquiry and relates to the under-declaration of income tax.

Revenue calculated that Mr Osborne owed it €288,042 in unpaid tax, as well as interest of €128,370 and penalties of €86,412.

At the end of December last, he still owed Revenue €72,010.

The settlement was the largest listed on the Revenue tax defaulters' list for the three months to the end of last year.

The next biggest involved Industrial & Protective Coatings Limited, a producer and distributor of industrial and marine coatings, based in Ashbourne Business Centre in Co Meath.

It was found to owe Revenue €426,324, arising from the under-declaration of corporation tax, PAYE, PRSI and USC, following an audit by the tax authority.

Sugrue Excavation Ltd, a plant hire contractor from Beaufort in Killarney, Co Kerry, reached a settlement including unpaid tax, interest and penalties that totalled €258,490.

It was found to have under declared corporation tax, PAYE, PRSI, USC and VAT during a Revenue audit.

Sean O’Connor, a coach hire operator and farmer with an address at Castlelawn, Kilbrittain, Bandon in Co Cork was found to owe Revenue €229,072 for an under declaration of VAT when he was audited.

While photographer Kevin Abosch, from 93rd Street in New York City in the US was found to have under-declared income tax when he was audited by the tax collector.

His settlement totalled €183,241, including tax of €104,188, interest of €47,796 and €31,256 in penalties, which was all paid by the end of last year.

In total 23 settlements totalling €2.8m are listed on the latest tax defaulters’ list.

€159,723 of that money was still owed to Revenue at the end of last year.

A total of eight cases exceeded €100,000.

The names of those involved in a further 68 cases that received a court imposed fine, imprisonment or other penalty were also published today.

A total of €131,350 in fines were handed down on them.