A separate list of persons fined for failing to lodge income tax returns for the same period - July 1st to September 30th - lists 170 cases and fines totalling £160,650.

The cases listed include Mr Michael Bailey, of Kilamonan House, The Ward, Co Dublin, and Mr John Reynolds, of Milltown Road, Dublin 6.

Mr Bailey is a director of Bovale Developments Ltd, one of the companies linked to the matters being investigated by the Flood planning tribunal.

A spokesman for Mr Bailey said the fine was linked to a failure to lodge returns which had been settled by the time it got to court.

Mr Reynolds, who is the owner of the Pod night club in Dublin and involved in the management of the pop group Boyzone, said he had fallen behind with his paperwork when he was "away with Boyzone".