INDEPENDENT TD MICHEAL Lowry is seeking a High Court judicial review to have proceedings brought against him by the Director of Public Prosecutions and the Revenue Commissioners struck out.

Lowry made the decision after the Tax Appeals Commissioners found he has no tax liability and his returns are correct.

He had been accused of filing incorrect tax returns in 2003 and 2007.

The Tipperary North TD said he is “very pleased” with the verdict.

“It is a matter of public knowledge that the Revenue Commissioners initiated a criminal prosecution against me before the courts. They took this extremely serious action on the grounds that I had committed a criminal offence by filing incorrect tax returns. This presumption by Revenue has now been proven to be unfounded,” Lowery said.

I am very pleased to confirm that the Tax Appeal Commissioners have unanimously ruled that I have no tax liability and that my tax returns were correct. Two days of hearings before the Appeal Commissioners have resulted in official confirmation that my tax affairs were in order.

Lowry said the assertions made against him “were grounded on false information”.

“My professional advisers cooperated fully providing all relevant information and documentation which has disproved the allegations.

“Further to the Appeal Commissioners decisive, clearcut rejection of Revenue’s position, my legal team will now be asking the Courts to dismiss the Prosecution against me. My legal Team had already initiated a High Court Judicial Review of the Prosecution case prior to this decision,” the statement read.

A spokesperson for Revenue said the organisation “cannot comment on the tax affairs of an individual or an organisation” under section 851A of the Taxes Consolidation Act 1997.