Nathan Kinsella jailed for failing to pay tax on €230,000

This report is a localnews.ie summary based on public court reporting and records; sources are listed below.

Nathan Kinsella was sentenced at the Special Criminal Court on 28 June 2024 to 18 months in prison, with the final six months suspended for two years, for tax offences.

Kinsella pleaded guilty on 2 November 2023 to three counts of failing, without reasonable excuse, to deliver full and true Capital Acquisitions Tax returns to Revenue. The respective deadlines for the returns were 31 October 2018, 31 October 2019 and 31 October 2020.

Money laundering charges previously brought against Kinsella were dropped. Prosecuting counsel Dominic McGinn SC had said the State would enter a nolle prosequi on those charges in relation to him.

Mr Justice Michael MacGrath set a headline sentence of 40 months, reduced it because of Kinsella’s early guilty pleas and after considering medical reports, and imposed the 18-month sentence. The judge said the €230,000 involved placed the case in the upper mid-range for seriousness.

The court deferred the sentence so Kinsella’s doctors could liaise with prison medical staff about his medication. He undertook to present himself at Portlaoise Prison at noon on 3 July 2024.