The Revenue Commissioners are carrying out an investigation into all lands currently or previously owned by the former Taoiseach Mr Charles Haughey, or by companies in which he has an interest.
The inspectors have authority to look at documents normally available only to the owners of the lands concerned or their agents. These documents, which relate to the sale of the lands, list details such as price, mortgages registered against the lands, and stamp duties paid.
Authority to look at such documents can be granted to certain State officials by their Government Minister, or by the Minister for Justice, Equality and Law Reform, whose department has responsibility for the Land Registry.
In the case of the Revenue investigation into Mr Haughey, the authority would have been granted by the Minister for Finance, Mr McCreevy, or the Minister for Justice, Equality and Law Reform, Mr O'Donoghue. It is understood the investigation began around the time of the publication of the McCracken report last year.
Mr Haughey bought his Georgian home, Abbeville, with over 250 acres, in Kinsealy, Co Dublin, bought in 1969. That same year he sold a Victorian house and 45 acres at Grangemore, Raheny, Co Dublin, for £204,500.
Mr Haughey bought 130 acres, in his own name, in Rath, Co Meath, in 1968. He subsequently bought an adjacent 23 acres. He has since sold these lands.
He is also the owner of the island of Inishvickillaun, Co Kerry, a property he purchased through a company called Larchfield Securities Ltd in 1974.
