The Companies Registration Office in Dublin is housed in a building owned by Mr John Byrne, a named Ansbacher depositor, as well as other buildings, the Tánaiste, Ms Harney, told the Dáil during question time yesterday.

"I have spoken to the Office of Public Works about this matter and I understand that, from recent times, they require companies they are dealing with to produce evidence that their tax affairs are in order."

She was replying to Mr Phil Hogan, the Fine Gael spokesman on enterprise, trade and employment, who asked how many properties owned by Mr Byrne and other named Ansbacher depositors were being leased by the State. Mr Hogan also asked whether it was appropriate for the Government to rent property from people who had serious questions to answer in relation to where they got their money.

The inspectors' report had noted that the State was leasing properties "from one of the companies in question", said the Tánaiste and there were wider issue to be addressed.

"It may well be, for example, that the Courts Services is in a property owned by the same source." This was a matter for the Minister for Finance and the Office of Public Works.

"Could the State get a discount on rent?" the Labour Party leader, Mr Ruairí Quinn, asked.

All the issues needed to be examined, Ms Harney replied. If there were a large number of properties involved there might be difficulties. "We must be vigilant as a State in doing business with individuals. The office has told me that in recent times it requires evidence that tax affairs are in order. It would be naïve to conclude that Ansbacher was "the only game in town", said Ms Harney.

Her Department was concluding investigations into a number of other companies, and a report would be completed shortly. It would then be up to the director of corporate enforcement.

Mr Hogan asked whether if settlements were reached with Ansbacher account-holders their names would be published.

Of the 100 cases examined by the inspectors "there were no contemporaneous tax returns", replied the Tánaiste, and over half of those interviewed said they were there for "tax evasion" purposes. The names would be published in Iris Oifigiuil in cases where settlements were reached.

People who had availed of the 1993 tax amnesty, but had not declared their Ansbacher accounts, were liable to face criminal charges regardless of any previous settlements with the tax authorities.

Whistleblowing elements were introduced under the Company Law Enforcement Act, the Tánaiste said, under which auditors were now required to report "certain matters" to the director of corporate enforcement.

Further whistleblower legislation was a priority of Government, she said, in reply to a question by Mr Tommy Broughan, the Labour Party spokesman on enterprise, trade and employment. There were difficulties in relation to the whistleblowing employees of multinationals who might have responsibilities in other jurisdictions, however.

Prosecutions arising from the inspectors' report were a matter for the independent authorities, including the Director of Public Prosecutions, the director of corporate enforcement and the Revenue Commissioners, she told Mr Broughan.

The inspectors had said it was not easy, due to the length of time and the onus of proof required, to successfully sustain a criminal prosecution and get a conviction before a jury. "A lot of evidence is destroyed, and one of the main players, Mr Traynor, is deceased," she said.

A new system of regulation for the self-regulating professions was needed, the Tánaiste said, in reply to Mr Richard Bruton, the Fine Gael deputy leader. She was not aware any Stock Exchange rules had been broken. Insider dealing had not been an offence in the Republic until the early 1990s.