Fine Gael has called on the Government to introduce legislation requiring all Dail and local authority candidates to be tax compliant before contesting the next election.
Speaking on the eve of the Fianna Fail Ardfheis, party leader Mr John Bruton said if the Government did not produce legislation by June to provide for politicians to show they were tax compliant, Fine Gael would introduce its own regulations for party members.
"While we are all in favour of ethics codes and legal requirements in future, the best teacher of all is example. And I don't think Fianna Fail show example," the Fine Gael leader said.
In a clear reference to Mr Michael Lowry, he said: "In the last Dail it became obvious that a Fine Gael politician was not in a position to fulfil his tax obligations and I told him he could not be a candidate for Fine Gael in the last general election.
"I have asked the Taoiseach to do the same with the Fianna Fail TD for Kerry North and to tell him he would not be eligible to stand for election because of his tax position. The Taoiseach has not said if he will do that.
"I am saying now that the Taoiseach should make it clear that Fianna Fail has no place for him [Mr Denis Foley] on a Fianna Fail ticket."
Asked if Fine Gael would welcome Mr Lowry back into the party if he cleared his tax debts, Mr Bruton said: "I have no problem with anybody who complies and demonstrates their tax affairs are in order. Anybody whose tax affairs are in order is entitled to be a candidate."
Mr Bruton said: "Legislation should be introduced in the Dail on the tax compliance issue before June. "We don't want one rule for candidates who may be selected to contest the next election in the next few months and another rule for candidates selected after legislation is passed."
Fianna Fail published a code of ethics recently, which will require TDs to sign a pledge before they contest an election, saying they have complied with or are in the process of complying with their tax affairs. The code is to be passed at the ardfheis.