A Christchurch booze baron who admitted his role in a $380,000 tax dodge is ready to repay $205,000 before he is sentenced.

Hayden George Jones, 43, was behind various breweries and bars in Christchurch that suffered after the earthquakes.

The Inland Revenue listed the companies as Matson's Brewery NZ Ltd, Matson's BWS Ltd, Swiggers South Brighton Ltd, NZH3 Ltd, Swiggers Hoon Hay Ltd, The Pier Limited, and the Hibernian Hotel Ltd.

Inland Revenue said Jones "aided and abetted" the companies to apply tax deductions totalling $380,000 for purposes other than payments to the tax department between December 2010 and June 2014.

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Father-of-three Jones, who was director and joint shareholder of each of the companies, along with another person, either in his own name or through a family trust, earlier pleaded guilty at Christchurch District Court to seven representative charges.

Today, Hayden Jones offered to make a reparation payment of $205,000 which defence counsel Jonathan Eaton QC said amounts to "full reparation" for his client.

Jones' companies were required to account to the Commissioner of Inland Revenue for tax deductions made from employees' wages and for other deductions, including PAYE, Kiwisaver employee and employer contributions, child support deductions, student loan deductions, and superannuation contributions.

The business ultimately failed because, Eaton told the court, "they got crushed in the earthquake".

Judge Stephen O'Driscoll reserved his sentencing decision to September 24.