Tipperary TD Michael Lowry must pay the costs of his failed bid to stop his prosecution on tax offences, the High Court has ruled.

Mr Lowry is charged with deliberately filing an incorrect tax return, filing incorrect returns in relation to corporation tax as well as failing to have proper books of account.

His case is due for mention before the Dublin Circuit Criminal Court tomorrow.

The High Court found in February that the arguments he made to prevent his trial from going ahead were devoid of any substance or merit.

His lawyers asked the court this morning to make no order for costs, meaning each side would pay their own.

They said Mr Lowry was not on legal aid and would incur very significant costs defending himself in his criminal trial.

They said he had already incurred significant costs defending himself in an appeal to the Appeals Commissioner in relation to a Revenue Commissioners' assessment.

But Mr Justice Seamus Noonan said Mr Lowry had not established any unusual circumstances or any question of public interest which would justify the court in departing from the usual rule that the loser must pay the costs of a failed court action.

The court also ruled that the criminal proceedings can now go ahead.

The court heard Mr Lowry has not yet decided whether or not to appeal against the High Court's ruling.