The former Minister for Justice and Foreign Affairs, Ray Burke, has appeared before the District Court charged with making a false declaration under the 1993 Tax Amnesty Act.

Mr Burke, of Griffith Downs, Drumcondra, Dublin 9, was charged under Section 9 of the Waiver of Certain Tax and Interest Penalties Act, 1993. The offences are alleged to have taken place on or about 15 December, 1993.

Mr Burke arrived at the Bridewell Garda Station in Dublin just before 2pm where he was arrested and charged.

Detective Inspector Denis O'Leary of the Criminal Assets Bureau told the Court that when charged, after caution, Mr Burke replied 'not guilty'.

There was no Garda objection for bail, and Mr Burke was released on his own cash bond of €600.

His solicitor told the court that Mr Burke would be applying for Free Legal Aid and had no intention of leaving the jurisdiction.

He is due to appear again at the Dublin District Court on 19 January when the Book of Evidence is expected to be served.