Roscommon has the highest rate of convictions in the country for failing to make income tax returns, new data from the Revenue Commissioners shows.

Analysis by the RTÉ Investigations Unit of the data shows Roscommon recorded 430 offences in the period between 2002 and 2014, the equivalent of 671 cases per 100,000 of population.

High rates were also recorded across the North West and Midlands with Longford, Leitrim, Offaly and Donegal joining Roscommon to make up the top five.

Kilkenny had the lowest rate of convictions in the country with 68 per 100,000 during the 13 year period examined.

The construction sector had more than double the offenders of any other sector, and accounted for over a third of all the convictions.

When the figures were broken down still further into individual occupations, farmers were by far the most numerous offenders, accounting for more than 10 per cent of all convictions. They were followed by company directors (4.7 per cent), builders (3.5 per cent), building contractors (3.2 per cent), and carpenters (3.1 per cent).

Farmers had fines of €1.76 million levied on them, while company directors also paid out in excess of €1.1 million after being found guilty of tax offences.

Approximately €2 million was paid by builders, carpenters, building contractors and plasterers.