The jury in the trial of Independent TD Michael Lowry and his refrigeration company, Garuda, on tax offences has gone home for the night and will resume its deliberations tomorrow.

The jurors have been deliberating for six hours.

Mr Lowry has pleaded not guilty on his own behalf and on behalf of Garuda Limited to four charges relating to a payment of around €372,000 from a Finnish company, Norpe OY.

The payment was due to Garuda in 2002, but was paid to a third party in the Isle of Man, Kevin Phelan, at Mr Lowry's direction.

The State claims this payment was kept off the books in 2002 and that Mr Lowry and his company then tried to pretend it was not made until 2006.

Garuda has denied knowingly delivering incorrect accounts and information in relation to corporation tax for 2002.

It also denies making an incorrect corporation tax return for 2006 and of failing to keep proper books of account.

Mr Lowry denies causing these offences with his consent or connivance or willful acts.

Judge Martin Nolan has told the jurors that the issue in the case is what Mr Lowry knew.

A charge alleging that Mr Lowry submitted an incorrect income tax return for 2002 was dropped earlier in the trial.