The owner of a Dublin city centre Chinese restaurant and a company connected with Cork City Football Club are among those who made large settlements with the Revenue Commissioners, according to the list published in yesterday's issue of the Government publication, Iris Ofigiuil.

The second largest of 45 settlements totalling £2.1 million, was made by Mr Kwai Loi Fan, owner of Fan's Cantonese Restaurant, at 60 Dame Street. He paid £168,231 in back taxes and the balance of £131,769 in interest and penalties. Last night, Mr Fan said the original £168,231 had not been agreed with the Revenue Commissioners and there had been a dispute with them for some time. He believed the amount of interest charged in the meantime had been excessive.

An unconnected Chinese restaurant, Springview Ltd, at Unit 4, Esmondale, Naas, Co Kildare, made a £35,364 settlement.

The largest settlement in the January-March quarter was for £500,000, made by a company director, Mr Patrick O'Reilly, of 8 Malahide Marina, Malahide, Co Dublin. Mr O'Reilly paid £282,500 in back taxes and £217,500 in interest and penalties. The total of £2.1 million in settlements of £10,000 or over compares with almost £3 million collected in 75 settlements in the fourth quarter of 1998.

Property Developers, Finnoe Co Ltd, of Carnmore, Oranmore, Co Galway, made a £122,052.22 settlement.

Vendra Investments, of 26 South Mall, Cork, whose listed business is "football club", made a settlement of £41,378.50 comprising £30,451.80 in back taxes and £10,926.70 in interest and penalties. Mr Terry Dunne, the chairman of Cork City is a director of Vendra, along with a number of other individuals connected with the club. Contacted last night, Mr Dunne would not comment on the precise relationship between Vendra and the club. Publicans again made up the single largest category of defaulters. Eleven of the settlements were made by pub owners. The largest, £80,061, was made by Nelcon Ltd, at 24 Terenure Road North, Dublin. In a separate settlement, Mr Patrick Nelson, listed as a company director and of the same address, made a settlement of £42,250.

As a profession, farmers also featured prominently, making up six of the 45 settlements. One Co Roscommon farmer, of 16 Kildallogue Heights, Strokestown, Co Roscommon, made a £38,136 settlement. Another one, with an address 34 Kildallogue Heights, Strokestown, Co Roscommon, made a £35,364 settlement.