Independent TD Michael Lowry will have to pay the State’s legal bill following his unsuccessful attempt to stop his trial for alleged tax offences.

The High Court decided he had not raised any “exceptional circumstances” that would warrant not having to pay the other side’s costs.

Michael Lowry is accused of breaking a number of tax laws arising from a €372,000 payment to his refrigeration company in 2002.

However, the Tipperary North TD argued he has no case to answer because it has since been declared and he no longer has a tax liability.

However, in dismissing his attempt to stop his prosecution from going ahead, Mr Justice Seamus Noonan decided in February that his arguments were “devoid of substance or merit and ultimately built on a foundation of sand”.

In defending the State’s application for costs today, Deputy Lowry’s barrister argued the fact he is facing an expensive criminal trial was an exceptional circumstance that warranted no order to be made regarding costs.

Mr Justice Noonan ruled in favour of the State after deciding there were no exceptional circumstances or public interest points raised that would justify any other outcome.

He also refused to put a permanent stay on the order.