The public relations consultant, Bill O'Herlihy, will allege that an executive of the development company Monarch Properties told him that £100,000 had to be paid to councillors to get rezoning.
The Mahon Tribunal has heard that Mr O'Herlihy gave this information in private interview but omitted it in his statement.
The tribunal is currently investigating the rezoning of 236 acres of land at Cherrywood in south Dublin during the 1990s during which the developers made payments totalling over £500,000.