Mr Ahern's former constituency secretary told the Tribunal that she must have lodged sterling proceeds into his building society account on his behalf.

Grainne Carruth has told the Planning Tribunal that on the 'balance of probability' €15,500, in British Sterling, was converted and lodged to the Taoiseach's and his daughters' accounts.

Labour's Finance spokesperson Joan Burton said it was in the best interests of the country for Bertie Ahern to resign.