"The photograph shows the most appalling bad taste on the part of Mr Elliott."
Gordon Elliot's training licence has been suspended for 12 months, and he has been fined €15,000.
Six months of Elliot's punishment have been suspended, while he has agreed not to attend race meetings in that period.
This is in relation to an image that emerged during the week of him taking a phone call while sat on a dead horse.
Elliot's ban starts on 9 March, just over a week before Cheltenham begins.
The Irish Horseracing Regulatory Board said: "This photo caused considerable public dismay and anger given not only what was depicted but also the jovial demeanour and gesticulations of Mr Elliot.
"This committee is of the view that the photograph shows the most appalling bad taste on the part of Mr Elliot, insofar as it demonstrates a complete absence of respect for the horse at a time when he still remains in his charge.
"In the view of the Committee there is also a sinister aspect to this case. The committee are satisfied that the publication of this photograph is part of a concerted attack upon Mr Elliot, the full circumstances of which are unknown."
Elliot's response can be seen below:
https://twitter.com/gelliott_racing/status/1367899334629556225?s=20
