Gardai are investigating allegations that medical records were altered to cover up the admin istration of anti-D blood product to a US woman after the birth of her child.

Mrs Sandra Fallon, from Chicago, alleged the anti-D was given to her following the birth at Castlebar Hospital in March 1993.

The Minister for Health, Mr Cowen, said it was a serious dispute between Mrs Fallon and the Western Health Board, which denies the claim. The board said its records showed anti-D was not administered while Mrs Fallon was in its care.

Mr Cowen told Mr Michael Joe Cosgrave (FG, Dublin North East), who raised the issue, the Garda would examine the board's records next week. Mr Cosgrave said the Blood Transfusion Service Board claimed Mrs Fallon had a different strain of the virus from others infected. The compensation tribunal, Mr Cosgrave said, could not "get to the truth" and he believed there was "good reason to believe her medical records were altered to cover up the fact that she received contaminated anti-D".

Mr Cowen said Mrs Fallon had tested positive for hepatitis C last October. Her test was carried out by an independent laboratory run by the Scottish Blood Transfusion Service and the University of Edinburgh. The result showed that the illness was not caused by anti-D.

"As I understand it, Mrs Fallon has so far indicated that she is not prepared to have her case heard by the tribunal," he said.

The Minister said his strategy had been to reach an early resolution of the case in the interests of all parties and not to take sides.

The Minister for Public Enterprise indicated that no Government decision had been made on the taxation of credit union deposits.

Ms O'Rourke said the Minister for Finance, Mr McCreevy, was currently studying the report of the committee to examine the issue. "Any measures, if necessary, would be included in the Finance Bill."

She was replying to Mr Richard Bruton (FG, Dublin North Central) who asked if the Government had proposals relating to the taxation of credit unions.