A company that gave more than £240,000 to politicians while seeking a massive rezoning in south Dublin recorded the payments as development costs.
Monarch Properties gave the money to a total of 68 politicians including three former Taoisigh - Charles Haughey, Albert Reynolds and John Bruton.
The Mahon Tribunal is investigating a total of more than £500,000 in payments made by Monarch Properties while seeking the rezoning of 230 acres at Cherrywood near Loughlinstown in Dublin during the 1990s.
The tribunal heard today that lobbyist Frank Dunlop is thought to have received £85,000 while the late Liam Laylor received at least £62,000.
The tribunal is investigating another 181 payments most of which were made in cash.