An OnlyFans model who goes by the name ‘The Irish Viking’ has appeared on a list of Irish tax defaulters – and has made a settlement of more than €350,000 (£295,199).
Matthew Gilbert, who has hundreds of thousands of followers on social media, was found by Revenue to have under-declared his income by €61,734 (£52,068).
Mr Gilbert, with an address at Killians Glen, Rathdrum, Co. Wicklow, was described by Revenue in its list of defaulters as an online content creator.
He was said to owe a total of €88,681 (£74,796) including penalties.
Revenue said this followed an audit case for under-declaration of income tax.
In an interview in 2021, Mr Gilbert claimed to be earning more than €54,000 (£45,544) per month from around 3,000 paid subscribers on the adult subscription service OnlyFans. He said he had set up the account after his barber shop closed during the Covid pandemic.
He also said around 85 per cent of his fans were women.
Matthew Gilbert, who has hundreds of thousands of followers on social media, was found by Revenue to have under-declared his income by €61,734 (£52,068)

Mr Gilbert, with an address at Killians Glen, Rathdrum, Co. Wicklow, was described by Revenue in its list of defaulters as an online content creator
On the popular platform, followers pay a fee for private and often explicit content.
Mr Gilbert has also attracted more than 600,000 followers on TikTok and over 200,000 on Instagram, as well as 500,000 on X.
His company, Matty Irish Viking Limited, also featured on the tax defaulters list, owing a total of €266,693 (£224,936). The company, with an address on Dame Street in Dublin city centre, was found to have under-declared corporation tax, PAYE, PRSI, USC and VAT by €191,464 (£161,486).
When interest and penalties were included, the total owed by the company rose to €266,693 (£224,936).
In both cases the money owed to Revenue has been paid in full.
Revenue published details of 28 settlements, including Mr Gilbert’s, that had been reached in cases where voluntary disclosure options had not been taken, and the default had arisen due to what it described as ‘careless or deliberate behaviour’.
It said that the total settlement amount from those cases was €6.9million (£5.8million). Of this, just over €3million (£2.5million) remained unpaid from eight cases as of the end of last year, and the Revenue said it would vigorously pursue the collection and enforcement of any unpaid settlement.
Just one case was settled for more than €1million (£843,410). That related to Stevenstown Transport Limited, a haulage company with an address in Kilcullen Industrial Estate in Co. Kildare.

Mr Gilbert has also attracted more than 600,000 followers on TikTok and over 200,000 on Instagram, as well as 500,000 on X (file image)
Trading as Smullen Transport before it entered liquidation, the company was found to have owed some €600,600 (£506,552) in under-declared excise and VAT. When interest and penalties were included, the amount due rose to €1,817,125 (£1,532,581). According to Revenue, €1,762,994 (£1,486,926) of that remained unpaid at the time of publication.
Developer Greg Kavanagh, from Arklow, Co. Wicklow, reached a settlement for more than €540,000 (£455,441) for his company FoFo investment, which remains unpaid as of the list publication.
The Dublin 4 company was the subject of a Revenue investigation for under-declaration of corporation tax and VAT. In a statement, Mr Kavanagh said he did not have any personal tax issues.
‘My advice to anyone is: don’t take tax deductions on money you give to the GAA or rugby organisations,’ he said.
‘If giving money to charities, businesses need to check that they are on the register if you take a tax deduction.’
A horse breeding company called Dayton Investments, based in Westland Square, Pearse Street, Dublin 2, made a payment to Revenue of €134,202 (£113,187) in relation to under-declaration of corporation tax. The list also showed a landlord was levied with a penalty of €1.1million (£927,751) for under-declaration of income tax.
The Revenue Commissioners said that Paul Howard of Larkfield Avenue, Harolds Cross, Dublin 6W, who is a landlord and construction service provider, had a penalty determined by court of €1,109,659 (£935,897).