Leaders' questions:Labour leader Eamon Gilmore claimed Taoiseach Bertie Ahern had given a "cock-and-bull story" to the tribunal about money he received from private sources and that the "national disbelief" in his account "goes to the heart of trust and confidence in you as Taoiseach".
During repeated questioning in the Dáil in advance of a motion of confidence in Mr Ahern, Mr Gilmore said "you cannot take the people of this country for gullible fools" and he insisted again that "it is a resigning issue".
Fine Gael leader Enda Kenny had earlier called on Mr Ahern to correct "misleading statements" he had made over the past year.
But insisting he had not misled anyone and that he had fully co-operated, Mr Ahern added: "I gave an account that I believe to be totally truthful and I can't do any more than that."
In his first day in the Dáil as Labour leader, Mr Gilmore said the Taoiseach had received money from private sources for his personal use with a value in today's terms of about €300,000.
Mr Ahern, however, said the figure he received in repayable loans from friends was about £48,000 in 1994 terms, which he had paid back.
He said the Labour leader was including other sums which were not received on the basis of loans. In 2006 terms he paid back about £97,000, he said.
Mr Gilmore said he didn't believe the Taoiseach's account to the tribunal, the majority of TDs and the public did not believe him and "I think even many of those on your own side who are publicly loyal don't believe your explanation".
This "national disbelief goes to the heart of trust and confidence in you as Taoiseach of this country. It is a resigning issue." He said: "I don't believe your story. I think your story at the tribunal was a cock-and-bull story and I think a lot of people agree with me."
Mr Gilmore added: "How do you propose to continue leading the country in circumstances where a majority of people in this country do not believe the sworn evidence you gave to a tribunal established by this House?"
He said the public had great affection for the Taoiseach, and great respect for the work he had done for the country. "But you can't take the people of this country for gullible fools."
Mr Ahern said "the allegation against me by the tribunal was that I received either £150,000, £50,000 or £30,000 from Mr Owen O'Callaghan. I never received anything from Owen O'Callaghan or from anyone associated with Owen O'Callaghan for any purpose at any time in 1989, 1999, or at any other time."
Mr Ahern added: "I do not believe that in anything I might have expanded on that I misled the House." Mr Ahern said he had "totally and absolutely" co-operated with the tribunal.
Mr Kenny said that Mr Ahern had told the Dáil he had provided all documentation requested. "We now know that you did not provide all the information and that you did have difficulty. Otherwise, the tribunal would not have called you back for private interview or public hearings."
Mr Kenny added that the Taoiseach also told the House that he had broken no tax law. "But on May 14th this year, you told reporters that you had recently made a payment to the Revenue Commissioners relating to the payments and the gifts that you received."
Mr Ahern said: "It was my advice, from two senior and eminent tax consultants, that the money I received on the basis of loans, with the intention of paying back, which I subsequently paid back . . . that I had no tax obligation."